INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


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

TAI Audits at a glance

TAI Audits at a glance

TAI Audit Global Publication - available in 4 languages

TAI audit guide and Question Bank

TAI Guide
tai question bank

IDI-ACCA Joint Products

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?

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


Broken up into units (more granular how to support)

Classes by mentors

Parking Lot




Online workshops

Discussion Forum

Ask the expert

Audit Question Bank

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

Relevant online courses

Videos and audio

Social media links


Announcements for relevant webinars

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