EUROSAI. Magazine N26 - 2021

EUROSAI 122 Studies and other articles CRISP covers crisis and risk management for SAI performance. In October 2021, webinars for the INTOSAI community were conducted in which, among others, the SAIs of Bulgaria and Ukraine and the European Court of Auditors shared their experiences. The initiative will publish guidance material on crisis and risk management geared at SAIs. Mastery offers leadershipmasterclasses, empowering SAI leaders to effectively perform their leadership roles and exert a greater impact within and beyond their SAIs. A first masterclass on SAI Independence has been implemented, while further topics like strategic foresight will be addressed in 2022. Professional and Relevant SAIs - Supporting SAIs in contributing to build back better The COVID 19 pandemic brought both challenges and opportunities to SAIs and IDI. Throughout the pandemic the Professional and Relevant SAIs workstream's focus has been two-fold – to continue help SAIs in conducting high quality and high impact audits and to support SAIs in contributing to build back better. The team supported high quality and high impact audits by developing one-pagers that helped SAIs in deciding on conducting ISSAI compliant financial, compliance and performance audits during the pandemic. IDI also launched a global compliance audit 1 2 3 of transparency, accountability, and inclusiveness in the use of emergency spending for COVID-19. Fortyfive SAIs are currently conducting this audit on topics like emergency public procurement, socio economic packages and national rollout of COVID 19 vaccines.1 The outbreak of the pandemic also led to a considerable back-slide on the achievement of Sustainable Development Goals. IDI is currently supporting 54 SAIs in contributing to government efforts for building back better by auditing sustainable public procurement (linked to SDG 12.7), auditing strong and resilient national public health systems (linked to SDG 3.d) and auditing elimination of intimate partner violence against women (linked to SDG 5.2). These audits are ISSAIs-based and use a whole of government approach, underlining SDG principles of coherence, integration, multi stakeholder engagement and Leave No One Behind. The audits also mainstream actions for ensuring audit quality and facilitating audit impact2. IDI adapted its delivery mechanism to provide flexible and resilient support to SAIs. The workstream uses an integrated education and audit support framework for the cooperative audits for providing educational contents, social learning, other resources and audit support. IDI has also organised SAI innovations webinars and marketplace events for helping SAIs in exploring innovative solutions for being flexible, agile and resilient3.