Magazine No. 26 - 2021 103 Studies and other articles Furthermore, SAIs can help in enhancing the legal and administrative accountability and transparency of the use of pandemic funds through their audit reports, which are made accessible to all stakeholders. By submitting audit reports to the Parliament, SAIs can encourage Parliament to strengthen its oversight over those financial funds and expenditures. The clarity of SAI reports is quite vital in this respect to ensure maximum impact. Another point that needs to be highlighted in Pandemic Management is the cooperation between SAIs. This should be developed in accordance with the INTOSAI Guidelines and Standards. SAIs should be encouraged to take part in cooperative audits, conduct joint projects, and exchange ideas to produce effective approaches and policies for the risk reduction measures. 3. Auditing the pandemic: SAIs’ role in ensuring transparency and accountability in the use of emergency funds for COVID-19 As the Pandemic situation unfolds and governments start initiating COVID-related funding programs and expenditures, the role of SAIs has gained great importance in supporting government response mechanisms, thus helping parliamentarians and the public to keep track of those programs and funds. During emergencies, the risks of public procurement, corruption, mismanagement and waste may tend to increase, particularly in countries where institutional maturity remains lower. Therefore, audits undertaken by SAIs can play a key role as a deterrent to those who may intend to take advantage of the emergency as well as hold governments accountable overspending and allocating those resources – particularly during the times of crisis. During emergencies, the risks of public procurement, corruption, mismanagement and waste may tend to increase, particularly in countries where institutional maturity remains lower Early checks and controls performed by SAIs with relevant stakeholders on COVID-related government programs and expenditures can also contribute towards ensuring transparency and accountability of the use of those emergency funds. Additionally, SAIs can be engaged in risk assessments regarding those financial funding programs and planning risk-responsive audit approaches. TCA’s audit practice on COVID-related funds and expenditures In order to alleviate the adverse impacts of Pandemic on the economy due to the measures and mandatory restrictions, a number of financial aid programmes were introduced in Turkey. Those support packages included health and social care expenses, other public services and emergency measures, support for households, support provided to companies as well as loans and liquidity. In respect of the use of these Pandemic- related financial aids and the audits of those support packages, the TCA launched an investigation, which covered the activities of general budget organizations, last year. The purpose of the examination was to inform the Parliament and the public by revealing the financial dimension of the activities and expenditures incurred by central government institutions within the scope of combating the Pandemic.
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