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

• 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.

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