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)

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]


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)

Return to top

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)

Return to top

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)

Return to top

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)

Return to top

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)

Return to top