INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

How can SAIs stay true to quality, accountability & transparency under Covid-19?

Like most organisations, SAIs have been severely affected by the spread of COVID-19. SAIs are trying to prioritise protecting the physical health and well-being of staff and to contribute to efforts to limit the spread of the virus whilst delivering value and benefits to citizens.? SAIs continue to do their utmost to work as effectively as possible under these difficult circumstances.

To respond to COVID-19 challenges and to help SAIs remain relevant under such situation, IDI will produce a series of practical guidance and technical resources under its 3i COVID-19 Response Actions. The first in the series is about ' pdf Deciding SAI Financial Audits in COVID-19 times (122 KB) ', which was published on IDI website on 21 April 2020.

COVID-19 presents?challenges?to?SAI?financial auditors who are obliged to work within an annual financial reporting cycle?determined by?statutory requirements. SAIs?must?ask to what extent can statutory requirements be compromised?or amended??Should they work towards?statutory requirements?or wait for?the situation to return to normal??In many cases, the strategic decision of the SAI will depend on reporting deadlines?and therefore the current stage of annual?audits. 'Deciding SAI Financial Audits in COVID-19 times' is a guide for SAIs in making these decisions based on their situation.

Over the coming weeks, we plan to publish more documents related to compliance and performance audits, build virtual workspace on our LMS, host webinars and other online interactions.

Prof Stay tuned, stay safe!