EUROSAI 112 Studies and other articles In addition, a Special Edition COVID-19 issue of the ARABOSAI Journal has been issued, providing a platform to hold remote meetings for the benefit of the organization's structures and bodies wishing that. For the axe aiming at enhancing e-learning opportunities, ARABOSAI began programming training courses through the mentioned technology. It benefited from the staff of Arab SAIs who were trained by the INTOSAI Development Initiative (IDI) within the e-learning systems facilitators training program. 2. Technical accompaniment to the SAIs in order to confront the repercussions of the crisis on their working methods and procedures and protecting their staff In line with the repercussions of the Coronavirus pandemic, the urgent need to benefit from modern technologies at audit work was confirmed. Topics related to how to obtain evidence when performing audits remotely and using artificial intelligence techniques in carrying out these verifications tasks were added to the scientific research plan. The ARABOSAI Professional and Audit Standards Committee has modified its executive plan by ensuring continuous follow-up of the professional publications of INTOSAI structures as well as the IDI organization, in addition to the professional publications. Also, efforts of the Professional and Audit Standards Committee were extended to other relevant international organizations (particularly the IAASB: International Auditing and Assurance Standards Board) in order to exploit the outputs that can be useful for SAIs in their field work in order to confront the repercussions of the COVID-19 virus. The ARABOSAI's PASC also prepared summaries of the most important publications and translated them whenever it is necessary and publish them on the organization's website and disseminate them to SAIs members. The ARABOSAI Professional and Audit Standards Committee has modified its executive plan The ARABOSAI Professional and Audit Standards Committee has also set a goal of in-depth study of the ISSAI 5500 set of standards by updating and reviewing the working papers prepared and published by the aforementioned committee, taking into account the new situation and risks generated by the COVID-19 pandemic. These efforts contributed to the preparation of research papers on how to adapt the implementation of the three types of audit, disseminate them to member SAIs, and publish them on the organization's website. For example, we could mention the publication of a research paper on "compliance auditing in light of the COVID-19 pandemic” and a research paper on “performance auditing in light of the consequences of the COVID-19 pandemic". In addition to the cited works, a number of technical outputs related to remote control and reviewing work and manners of confronting the impacts of the crisis on the audit work were translated. In this context, a working paper was translated issued by the Canadian Audit and Accountability Foundation on April 3, 2020 on “6 Ways Auditors Can Cope with the COVID-19 Crisis” and an article on “Remote Auditing for COVID- 19 and Beyond: Short-term and longterm implications”. The "COVID-19" section has been created on the organization's website in both Arabic and English
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