INTOSAI Knowledge Sharing Committee chaired by SAI India has elaborated and presented to the international audit community a Compilation of Organizational Responses within INTOSAI during the COVID-19 Pandemic.

As indicated by the authors, this initiative was realized in line with the recommendations of the COVID-19 Expert group of the Supervisory Committee on Emerging Issues (SCEI) chaired by the Accounts Chamber of the Russian Federation. In particular, the Knowledge Sharing Committee was recommended to ensure development of a single consolidated high-level database or collection of best practices on the operations of SAIs in emergency conditions.

The document is built upon previous publications of INTOSAI organs and regional organizations – PFAC, SCEI, IDI – as well as additional research by individual SAIs and the KSC.

The report outlines immediate response measures of SAIs to the pandemic, matters related to continuity of operations, remote working, auditing, and capacity building efforts during the pandemic. The final part provides a broad list of publications on COVID-19 related topics prepared by individual SAIs and INTOSAI organs.

The Knowledge Sharing Committee expects this compilation to serve as helpful guidance for SAIs in the future to tackle similar situations and allow to organize and preserve the experience accumulated by the international audit community during the pandemic.

The authors are inclined to continue their work on the document in order to allow for continuous updating of the database and collection of best practices. SAI’s and INTOSAI organs are welcome to send their feedback and observations to the KSC Secretariat at This email address is being protected from spambots. You need JavaScript enabled to view it..