INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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TAI Audit
Education

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

TAI audit education section aims to create a common understanding of concepts and principles of TAI Audits and provides 'how to' guidance, insights and tips for SAI auditors. This section has ten modules.

Modules one to four cover the concepts and principles of TAI audit. It reflects how SAIs can use an agile approach, ensure audit quality, facilitate audit impact and engage with stakeholders. Modules five to ten guides 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.

To achieve each module's learning objectives, participants will need to follow the learning activities set out in the module.