INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


Audit of Transparency, Accountability and Inclusiveness of the use of emergency funding for COVID-19 (TAI Audits)

To help Supreme Audit Institutions (SAIs) stay relevant during the COVID-19 outbreak, the IDI has launched the Global Cooperative Compliance Audits of the Transparency, Accountability and Inclusiveness of the Use of Emergency Funding for COVID-19 (TAI audits). This audit's main objective is to contribute to transparency, accountability, and inclusiveness in the use of emergency funding for COVID 19.

This practical guide is mainly written for SAI teams conducting TAI audits. It aims to create a common understanding of concepts and principles of TAI Audits and provides 'how to' guidance, insights and tips for SAI auditors.

The guide includes two sections. The first section covers the concepts and principles of TAI audit. It reflects on how SAIs can use an agile approach, ensure audit quality, facilitate audit impact and engage with stakeholders.

The second section provides practical guidance for conducting TAI audits. This includes guidance on selecting an audit topic, assessing risks, keeping the scope manageable, asking the right audit questions, gathering sufficient and appropriate evidence, writing evidence-based conclusions and recommendations, and timely and impactful reporting.

The main focus areas of TAI Audits are emergency public procurements, management of donations and supply, socio-economic packages, and national rollout of COVID-19 vaccines. The guide also includes reflections on audit of COVID-19 vaccine rollouts. Within these areas, the audit could include examination of compliance frameworks as well as compliance in case of individual transactions.