Audit Resources

Resources on COVID-19 | Resources on Other Crises | Anti-Fraud and Anti-Corruption ResourcesStandards and Guidance | Related Information

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)

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)

Collaborating for Change (Canadian Audit and Accountability Foundation)

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

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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)

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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)

COVID-19-related Money Laundering and Terrorist Financing Risks and Policy Responses (Financial Action Task Force)

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)

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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)

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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)

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