EUROSAI 114 Studies and other articles The spread of COVID-19 has posed great challenges to the member SAIs of ASOSAI. Responding to the pandemic requires concerted efforts from all ASOSAI members. It is the right way for ASOSAI to play an exemplary role in promoting collaboration. The members of ASOSAI have been working together through sharing knowledge and experiences and the cooperation has proven to be an excellent mechanism to help us overcome such difficulty more easily. ASOSAI has done the following activities to respond to the pandemic: Making ASOSAI Activities online ASOSAI has been conducting capacity development activities for member SAIs. The Capacity Development Administrator of ASOSAI (CDA), fully recognizing the necessity of fulfilling its obligations, has promoted its capacity development activities under the impact of COVID-19. ASOSAI has been conducting capacity development activities for member SAIs The Needs Survey is conducted every three years. This time CDA added questions on the impact of COVID-19 on member SAIs and their request to understand the situation. Based on the result, CDA conducted its activities as follows: Firstly, ASOSAI CDP, a two-year program, is conducted every two years for junior- and middlelevel auditors to learn basic audit knowledge and method. It started under the ASOSAI Strategic Plan 2016-2021 to try out a new blended approach on a pilot basis, by combining e-learning and face-to-face meetings. The CDP from 2020 to 2021 was planned under the theme “Audit on Implementation of SDGs.” Due to the COVID-19 pandemic, ASOSAI postponed the Instructor’s Design meeting and then decided to hold the meeting entirely online. Thanks to the ASOSAI Resource Team, the materials were completed in July 2021 and the program started in August 2021. Secondly, ASOSAI Seminar is organized annually for knowledge and experience sharing for audit managers of member SAIs. ASOSAI Seminar 2020 was also planned in a face-to-face format in December 2020, but ASOSAI decided to conduct it online for the first time. Based on the needs 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) 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
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