EUROSAI. Magazine N26 - 2021

EUROSAI 102 Studies and other articles During this time, the central changes and improvements initially took place in the reconstruction of IT systems. Such systems, along with some IT tools, have been further developed to specifically respond to the remote working needs of auditors. With the help of these programs and tools, TCA conducted special arrangements with audited institutions. In relation to this, many protocols were signed with public entities, which allowed remote access to those entities’ accounting systems directly from the TCA. Many protocols were signed with public entities, which allowed remote access to those entities’ accounting systems directly from the TCA According to these protocols, TCA receives data from a single united system, which comprises consolidated data of similar type of auditees. This structure enables auditors to gather evidence directly from public entity’s IT systems. As an example of these protocols, TCA signed an agreement a year ago with the National Social Security Institution in Turkey. According to this protocol, all social security data of public officials working in Turkey were received and transferred to Data Analysis System to be processed and used as evidential information by auditors. 2. S AIs’ role in the pandemic risk reduction and responding to COVID-19 SAIs, with their audit roles as well as advisory and control roles, have significant duties and responsibilities in enabling Pandemic Management System function properly. First, SAIs can take part in every stage of pandemic risk reduction processes from the initial policy setting phases to implementation stages. The relevant regulations and legislation can be assessed by SAIs, and recommendations be made to improve the legal framework by detecting the loopholes in the entire system. For the implementation phases, SAIs carry out audits to enhance the transparency, accountability and effectiveness of the pandemic risk reduction activities. This is particularly the case during postpandemic situations where there may be a likelihood for increased risks of fraud and corruption. This can result from large volumes of pandemic aid arriving into affected regions for rapid distribution to affected people, institutions, and projects to repair the damage caused. At this point, SAIs can urge governments to develop an anti-fraud and corruption strategy. To do this, they can assess the adequacy of controls already in place as well as audit the design, implementation and operational effectiveness of the controls. Where necessary, SAIs can also recommend the additional controls designed to prevent or mitigate, detect and respond to identified risks.