INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


TAI Audit Question Bank


IDI is delighted to present three question banks with a list of illustrative questions is linked to TAI audit objectives outlined in IDI's practical guide: "Audit of Transparency, Accountability and Inclusiveness of the Use of Emergency Funding for COVID-19 (TAI Audits)".

The questions identified relate to two key objectives of TAI audits ( emergency public procurement, management of donations and supply, socio economic packages and national rollout of COVID 19 vaccines )

  1. To ascertain the extent to which compliance frameworks provide for transparency, accountability and inclusiveness.
  2. To ascertain the extent to which governments have complied with applicable laws, rules, regulations and policy decisions in terms of transparency, accountability and inclusiveness in the national rollout for COVID-19 vaccines

The illustrative list of questions is limited to propriety and regularity compliance audit objectives.  It does not contain audit questions linked to performance audit objectives such as the economy, efficiency and effectiveness. We have attempted to write the questions at a global, principle-based level so that each SAI team can adapt them to the scope of their audit and local context. We encourage users to also further contribute to the questions.

IDI acknowledges and appreciates the invaluable contributions of experts from INTOSAI’s Compliance Audit Subcommittee, ACCA, GAVI, IADB, IBP, PEFA Secretariat at World Bank, UN Women and TAI audit mentors in developing these question banks.  

  1. TAI audit questions bank on procurement, donations and supply  (English -Spanish - French - Arabic)
  2. TAI audit questions bank on socio-economic packages (English -Spanish - French - Arabic)
  3. TAI audit questions bank on the national rollout of vaccines (English -Spanish - French - Arabic)