dc.contributor.author	World Bank
dc.date.accessioned	2020-06-12T15:01:51Z
dc.date.available	2020-06-12T15:01:51Z
dc.date.issued	2020-06-01
dc.description.abstract	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.	en
dc.identifier	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
dc.identifier.doi	10.1596/33901
dc.identifier.uri	https://hdl.handle.net/10986/33901
dc.language	English
dc.publisher	World Bank, Washington, DC
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo
dc.subject	GOVERNANCE
dc.subject	AUDIT INSTITUTION
dc.subject	CORONAVIRUS
dc.subject	COVID-19
dc.subject	PUBLIC HEALTH EMERGENCY
dc.subject	PUBLIC FINANCIAL MANAGEMENT
dc.subject	TRANSPARENCY
dc.subject	ACCOUNTABILITY
dc.subject	PANDEMIC RESPONSE
dc.subject	EMERGENCY STAGE
dc.subject	BUDGET EXECUTION
dc.subject	POST-EMERGENCY STAGE
dc.title	Role of Supreme Audit Institutions in Governments' Response to COVID-19	en
dc.title.subtitle	Emergency and Post Emergency Phases	en
dc.type	Policy Note	en
dc.type	Document de politique générale	fr
dc.type	Documento de políticas	es
dspace.entity.type	Publication
okr.crossref.title	Role of Supreme Audit Institutions in Governments' Response to COVID-19
okr.date.disclosure	2020-06-11
okr.doctype	Economic & Sector Work
okr.doctype	Economic & Sector Work::Policy Note
okr.docurl	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
okr.guid	298351594651632149
okr.guid	267801591908669145
okr.identifier.doi	10.1596/33901
okr.identifier.externaldocumentum	090224b087a5d90d_2_0
okr.identifier.internaldocumentum	32120946
okr.identifier.report	149534
okr.imported	true	en
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/267801591908669145/pdf/COVID-19-Role-of-Supreme-Audit-Institutions-SAIs-in-Governments-Response-to-COVID-19-Emergency-and-Post-Emergency-Phases.pdf	en
okr.topic	Governance::Governance and the Financial Sector
okr.topic	Public Sector Development::Public Financial Management
okr.unit	EFI-Operations Support (EFIOS)

Publication: Role of Supreme Audit Institutions in Governments' Response to COVID-19: Emergency and Post Emergency Phases

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Role of Supreme Audit Institutions in Governments' Response to COVID-19: Emergency and Post Emergency Phases