Guidance note for Supreme Audit Institutions

Long-term responses to COVID-19

Building agile, forward-looking, inclusive and resilient SAIs through strategic planning and management

SAIs demonstrate ongoing relevance to their stakeholders by being responsive to changing environments and emerging risks. COVID-19 represents a situation warranting SAIs to consider revising their strategic plans and strive for being true model organisations by being agile and forward-looking.

The objective of this guidance is to present a step-by-step approach to how a SAI may adjust and ensure the long-term implications of COVID-19 are captured in its strategic direction and strategic plan.

The approach presented can be useful for all SAIs. It is currently being used by SAIs participating in the Initiative on Strategy, Performance Measurement and Reporting (SPMR), and it follows the general SPMR approach for strategic planning and management. While making specific reference to COVID-19, the guidance is timeless and can be applied to similar situations a SAI may experience in the future.

SPMR is financially supported by the Swiss State Secretariat for Economic Affairs (SECO). The guidance has benefitted from consultation and feedback from SAI staff across various continents and country socio-economic contexts.