EUROSAI. Magazine N26 - 2021

Magazine No. 26 - 2021 3 INDEX 6.5. A NEW AUDIT APPROACH IN RESPONSE TO CHALLENGES: THE IMPORTANCE OF CHANGE MANAGEMENT László Domokos President of the State Audit Office of Hungary Bettina Martus Head of Risk Analysis Department State Audit Office of Hungary 88 6.6. B EST PRACTISE OF SAI LATVIA IN RAPID RESPONSE TO THE DEMANDS OF EMERGENCY SITUATIONS State Audit Office of the Republic of Latvia 91 6.7. C HALLENGES IN INCREASING EFFICIENCY OF SUPPORT SCHEMES TO FIGHT THE COVID-19 CRISIS National Audit Office of Lithuania 94 6.8. R OMANIAN COURT OF ACCOUNTS DURING STATE OF EMERGENCY: CHALLENGES AND OPPORTUNITIES First public crisis audit: 949 proceedings, 700 external public auditors involved, 60 days for reporting to Parliament Mihai Busuioc President of the Romanian Court of Accounts 96 6.9. R EFLECTIONS ON EXTERNAL AUDITS IN THE AFTERMATH OF THE COVID-19 PANDEMIC Enriqueta Chicano Jávega President of the Spanish Court of Audit Secretary General of EUROSAI 99 6.10. PANDEMIC MANAGEMENT, SUPREME AUDIT INSTITUTIONS (SAIs)’ ROLE IN THE PANDEMIC RISK REDUCTION, AND RESPONDING TO COVID-19: EXPERIENCE AND PRACTICES OF THE TURKISH COURT OF ACCOUNTS (TCA) Aysun Celebci Principal Auditor Turkish Court of Accounts 101 6.11. GLOBAL CHALLENGES TESTING ABILITY OF SAIs TO REACT: TAKING MEASURES TO MITIGATE THE NEGATIVE IMPACT OF THE CONSEQUENCES CAUSED BY THE PANDEMIC COVID-19 Accounting Chamber of Ukraine 105 6.12. COVID 19: THE EXPERIENCE OF AFRICAN SAIs AND OPPORTUNITIES UNCOVERED FOR ADDRESSING POTENTIAL CRISES IN THE FUTURE General Secretariat of AFROSAI 108 6.13. ARABOSAI’S RESPONSE TO COVID-19 CRISIS The General Secretariat of ARABOSAI 111 6.14. GLOBAL CHALLENGES THAT PUT SAIs’ REACTION CAPACITY TO THE TEST ASOSAI’s response to the COVID-19 pandemic, a unique opportunity to be better prepared for future risks ASOSAI Secretariat, contributors: Board of Audit of Japan (SAI Japan), Board of Audit and Inspection of the Republic of Korea (SAI Korea), State Audit Office of the Kingdom of Thailand (SAI Thailand) 114 6.15. THE VALUE OF WORKING TOGETHER AT OLACEFS IN THE CONTEXT OF THE COVID-19 PANDEMIC Office of the Comptroller General of the Republic of Peru Presidency of the Organization of Latin American and Caribbean Supreme Audit Institutions - OLACEFS 117 6.16. P IVOTING AND PROVIDING: HOW IDI UP-SCALED ITS SUPPORT FOR SAIS IN RESPONSE TO THE GLOBAL PANDEMIC INTOSAI Development Initiative (IDI) 121 6.17. REVIEW ON CLIMATE TRACKING METHODS National Audit Office of Finland Vivi Niemenmaa Deputy Director National Audit Office of Finland 124 6.18. R OLE OF DATA ANALYSIS ACTIVITIES IN AUDITING AND COPING WITH THE PANDEMIC Nihan Polat Senior Auditor Turkish Court of Accounts 126 6.19. T HE ROLE OF THE STATE IN ENVIRONMENTAL AUDIT OF PREVENTING GLOBAL CHANGES AND PRESERVING BIODIVERSITY Supreme Audit Institution of Kazakhstan 129