INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Responding to Crisis

Early in the pandemic, IDI and partners reviewed responses to previous disasters and pandemics, and issued guidance aimed at governments, SAIs and development partners on possible responses to the pandemic. This guidance is captured in the following publications:

Auditing the use of Emergency Financing

Countries all over the world received significant additional funds, from domestic and international sources, to enable scaled-up responses to the Covid-19 pandemic and cover shortfalls from falling domestic revenues. In many countries, the size of the financial flows as well as the changed risks due to emergency spending measures caused auditors to review and amend their audit priorities. For more than 60 countries, financing agreements from international partners placed significant emphasis on conducting appropriate audits and publishing the reports.

Two of IDI’s Covid-19 flagship initiatives responded directly to these issues:

IDI and the IMF have been reviewing published audit reports on the use of emergency financing and will publish a paper highlighting common findings and challenges in due course.

We are still here for you

In this time of continuing uncertainty and growing government spending, the work of supreme audit institutions is more important than ever. 

IDI is here to support you in your work, providing resources to help you plan and conduct audits under these new conditions.

Things will get better, and SAIs will be part of the solution.

Additional Resources

The INTOSAI community and our development partners have been compiling and publishing a wide variety of useful resources for SAIs and external stakeholders operating under these new Covid-19 conditions. Explore the links below for more helpful content.