Role of Supreme Audit Institutions in Governments' Response to COVID-19 : Emergency and Post Emergency Phases
Coronavirus disease 2019 (COVID-19) is an unprecedented public health emergency, with associated significant economic impact, affecting all developing and developed countries. As it unfolds and countries respond, the role of Supreme Audit Instituti...
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| Format: | Policy Note |
| Language: | English |
| Published: |
World Bank, Washington, DC
2020
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| Online Access: | http://documents.worldbank.org/curated/en/267801591908669145/COVID-19-Role-of-Supreme-Audit-Institutions-SAIs-in-Governments-Response-to-COVID-19-Emergency-and-Post-Emergency-Phases http://hdl.handle.net/10986/33901 |
| Summary: | Coronavirus disease 2019 (COVID-19) is
an unprecedented public health emergency, with associated
significant economic impact, affecting all developing and
developed countries. As it unfolds and countries respond,
the role of Supreme Audit Institutions (SAIs) is being
recognized as crucial to supporting the government response
mechanisms through maintaining public financial management
discipline and ensuring transparency and accountability.
Past experience from SAIs' engagement in government
responses to natural and human-made disasters, including
health emergencies like Ebola, provides good lessons for
SAIs confronted with the COVID-19 pandemic. This note seeks
to propose ideas on how SAIs can respond to the crisis now
and during the recovery phase. During the emergency stage,
the primary focus of governments is on safeguarding
livelihoods and public health. Auditors are themselves
constrained both by their physical access limitations and
the imperative to avoid impeding government's speedy
responses to the pandemic. Under these circumstances,
crucial oversight and key controls may suffer, especially as
public financial management systems are adapted to be
responsive and flexible. |
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