EUROSAI 104 Studies and other articles 4. Lessons learned from the management and audit of COVID-19 One of the most important lessons for SAIs that lack experience in dealing with such crises is the need to develop contingency plans for effective management mechanisms and procedures. A key lesson is to realize the importance of remote working, which requires the development of IT tools, computerizing the paper work of entities and having full access to these systems and data, and digitization of audit work. This also includes improving the capacity building of auditors through various training activities. Effective communication with all stakeholders is likewise very critical as part of an effective crisis management. The detection of recorded breaches in collaboration with all parties and reporting them help to inform public of shortcomings and failures in crisis management and to take disciplinary actions and legal proceedings against violators. In this sense, cooperative audits with national agencies and amongst SAIs need to be improved to exchange ideas, knowledge, expertise, experiences and technology to facilitate this process. The recommendations of SAIs do help governments and various stakeholders in making necessary revisions and corrections, improving national disaster plans, laws, and policies, and redefining priorities. After all, those crises affect all of us across the world, thus we need to create an agile and responsive environment with the help of active collaboration with all segments of society including civil society, development practitioners, the private sector, and academia. Cooperative audits with national agencies and amongst SAIs need to be improved to exchange ideas, knowledge, expertise, experiences and technology to facilitate this process Effective communication with all stakeholders is likewise very critical as part of an effective crisis management
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