Background
a) COVID-19 is a global problem and SAIs have a role to play.
- The virus has infected 177 million people worldwide, killing over 3.8 million.1
- Governments need to cooperate with each other, with the WHO (and other parts of the UN system) as part of a global response.
- SAIs recognise the exceptional impact of COVID-19 on Governments, and the unprecedented response.
- SAIs are also clear that our work must not have a negative impact on the ongoing capacity of governments to respond to the pandemic.
- We are carefully considering how to play our role and provide Parliaments and the public with the evidence they need to understand how public money has been used in tackling this crisis. We will also help ensure that the appropriate lessons are learned for the future.
b) SAIs are considering what, in their context, an appropriate audit response would look like.
- The response to the pandemic will have global implications for public spending and public service delivery.
- It is too early to tell exactly what the full impact will be, but it will last many years and be profound. However, …
- …Government responses are likely similar, and therefore the ‘audit universe’ is similar: e.g.
- A four-stage systemic response: Preparedness, Response, Exit strategy and Managing long-term effects, underpinned by continuous learning.
- An initial focus on three main public policy areas:
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- Healthcare (including provision of services, supply and logistics);
- Wider emergency response (including civil restrictions and public safety); and
- Protecting the economy (including support for businesses, welfare and vulnerable people).
Objectives
The objectives for this project group are:
- Coordination and communication of EUROSAI members’ COVID-19 work. This includes liaison with INTOSAI COVID-19 initiatives (e.g. PFAC COVID-19 working group) or widerinitiatives the group feels may support it in achieving the objectives of this TOR;
- Facilitate sharing of audit approaches / outputs; e.g. designing a COVID-19 audit programme using the most appropriate audit approaches, sharing messages and learning from our reports; and
- Scope content for any future lessons learned reports; e.g. common questions / audit framework, key facts / information for each SAI to collect and use domestically, which we can all benefit from internationally.
1 Source: World Health Organisation – 16 June 2021