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Transparency, Accountability and Inclusiveness of Use of Emergency Funding for COVID-19 (TAI Audits)

Why do these audits matter?

  • Governments are mobilising large funds to deal with COVID-19
    In emergency, risks of irregularity, misappropriation, wastage and corruption are heightened.
  • COVID-19 has led to sharpened inequalities
  • SAIs can stay relevant and contribute value by providing independent external oversight
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What are TAI Audits ?

  • Post Audits
  • Guided by compliance audit ISSAIs. With adequate disclosure of inability to comply due to the current situation.
  • Follow an agile approach in taking up audits, completing audits in a short time frame and in reporting on the audits in a timely manner. ( within the framework of national mandates and capacities).
  • Manageable scope. With flexibility to conduct one or more audits across subject matter or in a time series.
  • Examination of compliance frameworks and/or compliance of transactions in high risk areas as determined by the SAI e.g. socio-economic relief packages, emergency procurements, budget allocations.
  • Conclusions on transparency, accountability and inclusiveness of compliance frameworks and transactions
  • Contribute to systemic change in the current crisis and more robust compliance frameworks for future crisis.

What positive outcome will the TAI Audits contribute to ?

  • Setting up of more transparent, accountable and inclusive frameworks for public spending during emergencies.
  • Consideration of inclusiveness in the use of public spending.

How will IDI support SAIs?
2020-2021

Needs Assessment

Leadership Conversations & Stakeholder engagement

"How to" Rapid Guide For Agile Compliance Audits

Integrated Education & Audit Support Platform

Facilitate Local Level Support

Facilitate Audit Impact

TAI Audit Integrated Education & Audit Support Framework

Education Content

Modules

Broken up into units (more granular how to support)

Classes by mentors

Social Learning

Parking Lot

Café

FAQ

Webinar/Webcasts

Online workshops

Discussion Forum

Ask the expert

Audit Question Bank

Other Resources

Library of reading material – articles, reports, blogs and guidance

Relevant online courses

Videos and audio

Social media links

Weblinks

Announcements for relevant webinars

SAI TAI Audit

Dedicated SAI space for documenting the planning, conducting, reporting, follow up and audit impact stages of the audit.

What are the expectations from SAIs?

Needs readiness

Commit resources for TAI Audits

Conduct audit using TAI approach

Issue timely audit reports as per mandate