COVID-19 Resources

In order to assure continuity of operations in INTOSAI and member SAIs during the pandemic, SCEI in collaboration with PFAC provides a database aimed at sharing relevant audit reports and best practices, training and remote work tools, and developing lessons learned to help prevent future pandemics.

This database is the product of a collective effort to provide helpful information and resources to the INTOSAI community during the COVID-19 Pandemic.

In this database SAIs will find links to relevant and timely resources on topics such as remote work, the use of technology for virtual meetings, real-time auditing, and staff training, among others.

SAIs will also find information on relevant audit findings and methodologies on topics such as pandemic prevention, preparedness, and response; past audits related to disease outbreaks such as Ebola and SARS; health systems; financial markets; and expenditures related to COVID-19.

INTOSAI Resources

Resources for INTOSAI Continuity of Operations
News about INTOSAI Continuity of Operations

Lessons Learned From Organizing The EUROSAI WGEA Spring Session As An E-Seminar (EUROSAI)

SCEI Recommendations to INTOSAI Governing Board

News From General Secretariat (INTOSAI)

News from SCEI (SCEI)

Announcement Of INTOSAI SCEI COVID-19 Expert Group and Video Message From Chairman Alexei Kudrin (SCEI)

News From IDI (IDI)

Donor-Cooperation Special Newsletter: Cooperation Blooms In Times Of COVID-19 (INTOSAI Donor Cooperation)

EUROSAI’s Work During COVID-19 (EUROSAI)

How EUROSAI Members Are Coping With COVID-19 (EUROSAI)

The Effects Of COVID-19 Pandemic On SAIs: A Caribbean Perspective (CAROSAI)

European Inspection Agencies Are Stepping Up Their Cooperation On The Covid19 Pandemic (Finland)

SAI Resources

Working remotely

8 Tips To Manage Relations With Auditees In The Time Of COVID-19 (Canadian Audit and Accountability Foundation)

Online Work Spaces (IDI)

Teleworking And Mental Health In Quarantine (Spanish) (OLACEFS)

Webinar On Teleworking And Effective Communications (Spanish) (OLACEFS)

Resources For Managing Teleworkers (U.S. General Services Administration)

Toolbox: Low Cost or Free Applications that Facilitate Teamwork – English | Spanish (OLACEFS)

Remote Auditing For COVID-19 And Beyond (Institute of Internal Auditors)

Summary Report Of SCEI COVID-19 Expert Group Webinar On Remote Auditing: Technological Challenges And Solutions (Including Link To Full Video Of Webinar) (24.07.2020) (SCEI)

Connecting Teams At A Distance – Presenter Guide (USA)

Connecting Teams At A Distance – Presentation Slides (USA)

Telework Successfully During (And After) The COVID-19 Pandemic (ISACA)

16 Secrets Of Engaging Remote Meetings (Miro)

Leading With Integrity During Lockdown: Starting With Zoom And Ending With Zombies (New ZEALAND)

Conducting meetings remotely

Virtual Videoconferencing Tool For EUROSAI Members (EUROSAI)

Job Aide: Ways To Connect Your Team At A Distance (USA)

Taking Your Public Accounts Committee Meetings Virtual: Lessons From The British Columbia Experience (Canadian Audit And Accountability Foundation)

The Ultimate Guide To Remote Meetings In 2020 (USA)

SAI Continuity of Operations

*** Funding Opportunity *** INTOSAI ‘SAI Continuity During COVID-19’ Grant Now Available (INTOSAI)

*** Funding Opportunity *** Saudi Fund For Improved SAI Performance (Saudi Arabia)

Video – AFROSAI-E Interview With AG Of Sierra Leone On COVID-19 And SAI Response (AFROSAI-E)

FBSA Action Plan During COVID-19 (ARABOSAI)

The Extraordinary Action-Plan Adopted By The State Audit Bureau – Qatar To Confront COVID-19 (ARABOSAI)

CAROSAI Implements Survey To Better Understand COVID-19 Pandemic Impacts (CAROSAI)

INTOSAI SCEI Establishes Expert Group, Hosts Inaugural Webinar (INTOSAI SCEI)

Leading In A Crisis: SAI Young Leaders Share COVID-19 Experiences (SAI Young Leaders)

Algerian Court Of Accounts Organizes Joint Training, Participates In Regional Events, Implements COVID-19 Procedures(Algeria)

SAI Angola Operating Status (Angola) [Portuguese]

SAI Argentina Operating Status (Argentina) [Spanish]

ANAO Adjusts Audit Activities, Implements New Measures To Address COVID-19 Pandemic Impacts (Australia)

SAI Australia Operations During The COVID-19 Pandemic (Australia)

SAI Austria President Informs About Future Priorities (Austria)

SAI Bangladesh Circular On Operating Status (Bangladesh)

SAI Bosnia And Herzegovina On Activities During COVID-19 Pandemic (Bosnia and Herzegovina)

SAI Brazil Transition To Telework Under COVID-19 (Brazil)

P.E.I. Premier Asks Auditor General To Review COVID-19 Aid Programs (Canada)

SAI Costa Rica On Oversight During COVID-19 (Costa Rica)

COVID-19: SAI France Continues To Carry Out Its Missions (France)

Results Of SAI France’s Staff Survey (France)

German SAI’s Latest Statement On The Covid-19 Pandemic (Germany)

Guatemala Office Of The General Comptroller Of Accounts Takes Actions To Address COVID-19 Pandemic Implications(Guatemala)

FBSA Action Plan During COVID-19 Pandemic (Iraq) (English | Arabic)

Actions To Strengthen Oversight (Mexico) [Spanish]

Mexico’s Supreme Audit Institution Facing The COVID-19 Pandemic: Actions To Strengthen Government Control (Mexico)

Perspectives And Challenges On Performance Assessment In The Context Of COVID-19 (Mexico) [Spanish]

How The Coronavirus Changes Education (Russia)

How The Coronavirus Changes Healthcare (Russia)

How The Coronavirus Changes The Openness Of Governments: Analytical Portals And New Platforms For Dialogues With Citizens (Russia)

How The Coronavirus Changes Social Services (Russia)

How The Coronavirus Changes Work Of SAIs (Russia)

How The Coronavirus Changes Work Of SAIs 2.0: More Analytics, Emphasis On Social Issues And “Civil Audit” (Russia)

SAIs Response To COVID-19 Pandemic (Russia)

Interview With Mr Kimi Makwetu On AGSA’s Covid-19 Response (South Africa)

SAI Sweden Operating Status (Sweden)

SAI Switzerland Reorients Its Audit Activities (Switzerland)

Swiss Federal Audit Office Adjusts Audit Activities, Approaches During COVID-19 Health Crisis (Switzerland)

SAO Thailand And Responding In The Critical Time Of COVID-19 (Thailand)

SAI Turkey – Measures Taken To For Providing Business Continuity (Turkey)

SAI UAE Business Continuity Tactics During COVID-19 (United Arab Emirates)

SAI UK COVID-19 Website (UK)

GAO Coronavirus Oversight (USA)

COVID-19 Impacts: Challenges Facing The Profession And Professional Accountancy Organisations (Confederation of Pacific and Asian Accountants)

2020 Work Programme – COVID-19 Update And Revision (European Court of Audits)

INTOSAI and Other Organizations Continuity of Operations

Crisis, Emergency & Risk Communication For SAIs (AFROSAI-E)

Pocket Guide For SAIs – Considerations For Responses To Disasters (AFROSAI-E)

IMPLICATIONS OF THE COVID-19 OUTBREAK ON AUDITS AND AUDITORS (ARABOSAI)

What Does Coronavirus Pandemic Mean For INTOSAI Regions? (ARABOSAI)

6 Ways Auditors Can Cope With The COVID-19 Crisis (Canadian Audit and Accountability Office)

Business Continuity Planning – A Guide For SAIs (CAROSAI and PASAI)

Accountability In A Time Of Crisis (IDI) [English, French, Spanish, Arabic]

Auditing During COVID-19 (IDI)

Covid-19 Implications For SAI Strategic Management (IDI)

Deciding On SAI Financial Audits In COVID-19 Times (IDI)

Coronavirus: “How Should SAI’s Respond?” (INTOSAI CBC)

Guidance To SAIs In Times Of Crisis (INTOSAI CBC)

Disaster Preparedness For SAIs (INTOSAI KSC)

International Observatory – Initiatives Of Governments And SAIs In The Face Of COVID-19 (OLACEFS and SCEI)

Regional SAI Responses To COVID-19 (OLACEFS)

Maintaining Trust And Confidence In A Time Of Crisis (New Zealand)

COVID-19 Impacts – Challenges Facing The Profession And Professional Accountancy Organisations (Confederation of Asian and Pacific Accountants)

Accountability And Anti-Corruption In COVID-19 Relief Funds (United Nations)

Resilient Institutions In Times Of Crisis (United Nations)

Ensuring State Continuity During The COVID-19 Pandemic (The World Bank)

Role Of SAIs In Governments’ Response To COVID-19: Emergency And Post Emergency Phases (The World Bank)

Audit Resources on COVID-19

WGEI Newsletter Issue No. 17 – October 2020: SAI Audit Considerations To The Impact Of COVID 19 On The Extractive Industries Sector (INTOSAI WGEI)

Covid-19 Pandemic – Resources To Live And Work Well During The Crisis (AFROSAI)

AFROSAI-E Research Paper: SAI Resilience In Addressing The Auditor Expectation Gap During Disaster Periods – The Case Of Sub-Saharan SAIs During The COVID-19 Pandemic (AFROSAI-E)

Pocket Guide For SAIs – Considerations For Responses To Disasters (AFROSAI-E)

Accountability In A Time Of Crisis – Covid-19 (ARABOSAI)

The Coronavirus’ Impact On Financial Reports (ARABOSAI) [Arabic]

COVID-19: Putting A Gender Lens On Auditing (IDI and Canadian Audit and Accountability Foundation)

Situation Report: Impacts Of COVID-19 On Activities And Projects Under The Charge Of COMTEMA (OLACEFS)

Australia National Audit Office COVID-19 Website (Australia)

TCU Evaluates Government Actions In Response To The Crisis Generated By Covid-19 In The Electricity Sector (Brazil) [Portuguese]

Government’s Response To The COVID-19 Pandemic (Canada)

SAI Chile COVID-19 Collection (Chile) [Spanish]

CNAO’s Response To The COVID-19 (China)

SAI Costa Rica COVID-19 Collection (Costa Rica) [Spanish]

Video – SAI Czech Republic Changes Audit Plans During Pandemic (Czech Republic)

SAI Ecuador Audits The Use Of Resources During The Health Emergency (Ecuador) [Spanish]

Tip And Practices To Deal With The Repercussions Of The Corona Virus (Egypt) [Arabic]

Health Emergency: SAI France Provides Guidance (France)

Local Public Finances – Leaflet 1 (France) [French]

The Situation And Outlook Of The French Public Finance News Release (France) [English and French]

The Situation And Outlook Of The French Public Finance Report (France) [French]

The Situation And Outlook Of The French Public Finance Synthesis (France) [English and French]

SAI Honduras COVID-19 Collection (Honduras) [Spanish]

SAI Italy COVID-19 Bulletin Board (Italy) [Italian]

Audit Of The COVID-19 Allocation Of Resources For Employees Program (Jamaica)

Auditing During An Emergency: New Zealand’s Experience (New Zealand)

Auditing Public Organizations During COVID-19 (New Zealand)

Controller Update On Government Spending On Covid-19 (July 2020) (New Zealand)

Controller Update On Government Spending On Covid-19 (September 2020) (New Zealand)

Implications Of The COVID-19 Emergency For Service Performance Reporting (New Zealand)

Leading With Integrity During Lockdown: Starting With Zoom And Ending With Zombies (New Zealand)

Ministry Of Health: Management Of Personal Protective Equipment In Response To Covid-19 (New Zealand)

Controller Update On COVID-19 Spending (New Zealand)

COVID-19 Audit Strategy (Peru)

SAI Peru COVID-19 Collection (Peru) [Spanish]

CLARIFICATION ON CONTRACTS EXEMPT FROM PREVIOUS INSPECTION -COVID CONTRACTS (Portugal) [Portuguese]

Report On Risks In Emergency Management Of Public Resources For COVID-19 (Portugal) [Portuguese]

Summary Of SAI Portugal Activities During Pandemic (Portugal)

SAI Russia COVID-19 Collection (Russia)

First Special Report On The Financial Management Of Government’s COVID-19 Initiatives (South Africa)

First Intermediary Audit Report On The COVID-19 Measures Taken By The Swiss Government, March 2020 (Switzerland) [German]

COVID-19: Interim Report As At 1 June 2020 – Federal Measures (Switzerland) [German]

Overview Of The UK Government’s Response To The COVID-19 Pandemic (UK)

Readying The NHS And Adult Social Care In England For COVID-19 (UK)

Guide For Audit And Risk Committees On Financial Reporting And Management During COVID-19 (UK)

UK NAO COVID-19 Cost Tracker (UK)

Audit Reports Related To The COVID-19 Pandemic (USA)

Briefing On COVID-19 (USA)

The Coronavirus Response: Lessons Learned From The Past (USA)

COVID-19: Opportunities To Improve Federal Response And Recovery Efforts (USA)

Brief Update On Initial Federal Response To The Pandemic (USA)

COVID-19: Federal Efforts Could Be Strengthened By Timely And Concerted Actions (USA)

Coronavirus (COVID-19) Audit And Accounting Resources (American Institute of Certified Public Accountants)

Auditing Pandemic Preparedness in the Public Sector (Canadian Audit and Accountability Foundation) [English | French]

Collaborating For Change (Canadian Audit and Accountability Foundation)

COVID-19 Spotlight: Reminders For Audits Nearing Completion (Public Company Accounting Oversight Board)

Audit Resources on Other Crises

Audit Report On Status Of MERS-CoV Prevention And Response (Korea)

Lessons From Auditing Ebola (Sierra Leone)

Real Time Audit: Adding Value During An Epidemic (Sierra Leone)

(Note: In particular, see the scope and methodology section in each report below for potential methodologies to use in auditing COVID-19 related expenditures)

Audit Reports Related To Past Pandemics (USA)

Audit Reports Related to Puerto Rico Disaster Assistance: 2020 Report, 2019 Report (USA)

Audit Reports Related to the 2008 Global Financial Crisis: 2019 Blog; 2010 Report (USA)

Audit Reports Related to the Troubled Asset Relief Program: 2020 Report; 2017 Report (USA)

Audit Report On Air Travel And Communicable Diseases (USA)

Audit Reports On Improper Payments (USA)

Responses To Hurricanes And Wildfires (USA)

Anti-Fraud and Anti-Corruption Resources

Artificial Intelligence Creates New Opportunities To Combat Fraud (INTOSAI Journal)

Counter-Fraud Website (Australia)

COVID-19 – Emergency Procurement Guidance (New Zealand)

Serious Fraud Office: “Mandate Fraud: What Is It And How Can It Be Prevented?” (New Zealand)

International Public Sector Fraud Forum (UK)

Fraud Awareness Resources (USA)

Fraud Framework (USA)

Lessons Learned (USA)

Program Integrity: The Anti-Fraud Playbook (USA)

Anti-Fraud And Embezzlement In A COVID-19 Environment (Angelo State University)

Fighting Fraud In COVID-19 Sourcing (George Washington University)

Interpol COVID-19 Website (Interpol)

Strengthening Anti-Corruption Efforts During The Pandemic (U-4 Anti-Corruption Center)

Standards and Guidance

ISSAI – The following INTOSAI ISSAIs are currently under review:

ISSAI 5500– Introduction to the 5500 series of ISSAIs and INTOSAI GOV 9250
ISSAI 5510– Audit of disaster risk reduction
ISSAI 5520– Audit of disaster-related aid
ISSAI 5530– Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase following a Disaster
ISSAI 5540– Use of Geospatial Information in Auditing Disaster

INTOSAI GOV 9250 – The Integrated Financial Accountability Framework

Financial Audit Manual (USA)

Generally Accepted Government Auditing Standards – The Yellow Book (USA)

Standards For Internal Control In Federal Government – The Green Book (USA)

Inventory Of Performance Audit Documents (Canadian Audit and Accountability Foundation)

Other Information Related to Audit Resources

Inventory Of Capacity Development Tools (INTOSAI CBC)

Accountability In Action-Practices For Effective Accounts Committee (Canadian Audit and Accountability Foundation)

Citizen Engagement In The Performance Audit Process (Canadian Audit and Accountability Foundation)

COVID-19 Resources (Canadian Audit and Accountability Foundation)

Guidance On The Public Procurement Framework For COVID-19 (European Commission)

Central Banks And Financial Stability: A Reflection After The Covid-19 Outbreak (Financial Stability Institute)

COVID-19 Resources From IFAC’s Network (IFAC)

Crippling Debt: Transparent Lending And Borrowing Must Be Part Of The Solution (International Budget Partnership)

Global Response To Coronavirus Pandemic Must Not Be Undermined By Bribery (OECD)

UN Policy Brief: Resilient Institutions In Times Of Crisis (United Nations)

Collaboration Between Supreme Audit Institutions And Citizens Is Critical In Ensuring Accountability And Transparency Of Government’s Response To COVID-19 (World Bank)

Audit Resources on COVID-19

WGEI Newsletter Issue No. 17 – October 2020: SAI Audit Considerations To The Impact Of COVID 19 On The Extractive Industries Sector (INTOSAI WGEI)

Covid-19 Pandemic – Resources To Live And Work Well During The Crisis (AFROSAI)

AFROSAI-E Research Paper: SAI Resilience In Addressing The Auditor Expectation Gap During Disaster Periods – The Case Of Sub-Saharan SAIs During The COVID-19 Pandemic (AFROSAI-E)

Pocket Guide For SAIs – Considerations For Responses To Disasters (AFROSAI-E)

Accountability In A Time Of Crisis – Covid-19 (ARABOSAI)

The Coronavirus’ Impact On Financial Reports (ARABOSAI) [Arabic]

COVID-19: Putting A Gender Lens On Auditing (IDI and Canadian Audit and Accountability Foundation)

Situation Report: Impacts Of COVID-19 On Activities And Projects Under The Charge Of COMTEMA (OLACEFS)

Australia National Audit Office COVID-19 Website (Australia)

TCU Evaluates Government Actions In Response To The Crisis Generated By Covid-19 In The Electricity Sector (Brazil) [Portuguese]

Government’s Response To The COVID-19 Pandemic (Canada)

SAI Chile COVID-19 Collection (Chile) [Spanish]

CNAO’s Response To The COVID-19 (China)

SAI Costa Rica COVID-19 Collection (Costa Rica) [Spanish]

Video – SAI Czech Republic Changes Audit Plans During Pandemic (Czech Republic)

SAI Ecuador Audits The Use Of Resources During The Health Emergency (Ecuador) [Spanish]

Tip And Practices To Deal With The Repercussions Of The Corona Virus (Egypt) [Arabic]

Health Emergency: SAI France Provides Guidance (France)

Local Public Finances – Leaflet 1 (France) [French]

The Situation And Outlook Of The French Public Finance News Release (France) [English and French]

The Situation And Outlook Of The French Public Finance Report (France) [French]

The Situation And Outlook Of The French Public Finance Synthesis (France) [English and French]

SAI Honduras COVID-19 Collection (Honduras) [Spanish]

SAI Italy COVID-19 Bulletin Board (Italy) [Italian]

Audit Of The COVID-19 Allocation Of Resources For Employees Program (Jamaica)

Auditing During An Emergency: New Zealand’s Experience (New Zealand)

Auditing Public Organizations During COVID-19 (New Zealand)

Controller Update On Government Spending On Covid-19 (July 2020) (New Zealand)

Controller Update On Government Spending On Covid-19 (September 2020) (New Zealand)

Implications Of The COVID-19 Emergency For Service Performance Reporting (New Zealand)

Leading With Integrity During Lockdown: Starting With Zoom And Ending With Zombies (New Zealand)

Ministry Of Health: Management Of Personal Protective Equipment In Response To Covid-19 (New Zealand)

Controller Update On COVID-19 Spending (New Zealand)

COVID-19 Audit Strategy (Peru)

SAI Peru COVID-19 Collection (Peru) [Spanish]

CLARIFICATION ON CONTRACTS EXEMPT FROM PREVIOUS INSPECTION -COVID CONTRACTS (Portugal) [Portuguese]

Report On Risks In Emergency Management Of Public Resources For COVID-19 (Portugal) [Portuguese]

Summary Of SAI Portugal Activities During Pandemic (Portugal)

SAI Russia COVID-19 Collection (Russia)

First Special Report On The Financial Management Of Government’s COVID-19 Initiatives (South Africa)

First Intermediary Audit Report On The COVID-19 Measures Taken By The Swiss Government, March 2020 (Switzerland) [German]

COVID-19: Interim Report As At 1 June 2020 – Federal Measures (Switzerland) [German]

Overview Of The UK Government’s Response To The COVID-19 Pandemic (UK)

Readying The NHS And Adult Social Care In England For COVID-19 (UK)

Guide For Audit And Risk Committees On Financial Reporting And Management During COVID-19 (UK)

UK NAO COVID-19 Cost Tracker (UK)

Audit Reports Related To The COVID-19 Pandemic (USA)

Briefing On COVID-19 (USA)

The Coronavirus Response: Lessons Learned From The Past (USA)

COVID-19: Opportunities To Improve Federal Response And Recovery Efforts (USA)

Brief Update On Initial Federal Response To The Pandemic (USA)

COVID-19: Federal Efforts Could Be Strengthened By Timely And Concerted Actions (USA)

Coronavirus (COVID-19) Audit And Accounting Resources (American Institute of Certified Public Accountants)

Auditing Pandemic Preparedness in the Public Sector (Canadian Audit and Accountability Foundation) [English | French]

Collaborating For Change (Canadian Audit and Accountability Foundation)

COVID-19 Spotlight: Reminders For Audits Nearing Completion (Public Company Accounting Oversight Board)

Audit Resources on Other Crises

Audit Report On Status Of MERS-CoV Prevention And Response (Korea)

Lessons From Auditing Ebola (Sierra Leone)

Real Time Audit: Adding Value During An Epidemic (Sierra Leone)

(Note: In particular, see the scope and methodology section in each report below for potential methodologies to use in auditing COVID-19 related expenditures)

Audit Reports Related To Past Pandemics (USA)

Audit Reports Related to Puerto Rico Disaster Assistance: 2020 Report, 2019 Report (USA)

Audit Reports Related to the 2008 Global Financial Crisis: 2019 Blog; 2010 Report (USA)

Audit Reports Related to the Troubled Asset Relief Program: 2020 Report; 2017 Report (USA)

Audit Report On Air Travel And Communicable Diseases (USA)

Audit Reports On Improper Payments (USA)

Responses To Hurricanes And Wildfires (USA)

Anti-Fraud and Anti-Corruption Resources

Artificial Intelligence Creates New Opportunities To Combat Fraud (INTOSAI Journal)

Counter-Fraud Website (Australia)

COVID-19 – Emergency Procurement Guidance (New Zealand)

Serious Fraud Office: “Mandate Fraud: What Is It And How Can It Be Prevented?” (New Zealand)

International Public Sector Fraud Forum (UK)

Fraud Awareness Resources (USA)

Fraud Framework (USA)

Lessons Learned (USA)

Program Integrity: The Anti-Fraud Playbook (USA)

Anti-Fraud And Embezzlement In A COVID-19 Environment (Angelo State University)

Fighting Fraud In COVID-19 Sourcing (George Washington University)

Interpol COVID-19 Website (Interpol)

Strengthening Anti-Corruption Efforts During The Pandemic (U-4 Anti-Corruption Center)

Standards and Guidance

ISSAI – The following INTOSAI ISSAIs are currently under review:

ISSAI 5500– Introduction to the 5500 series of ISSAIs and INTOSAI GOV 9250
ISSAI 5510– Audit of disaster risk reduction
ISSAI 5520– Audit of disaster-related aid
ISSAI 5530– Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase following a Disaster
ISSAI 5540– Use of Geospatial Information in Auditing Disaster

INTOSAI GOV 9250 – The Integrated Financial Accountability Framework

Financial Audit Manual (USA)

Generally Accepted Government Auditing Standards – The Yellow Book (USA)

Standards For Internal Control In Federal Government – The Green Book (USA)

Inventory Of Performance Audit Documents (Canadian Audit and Accountability Foundation)