Supreme audit institutions and the economic impacts of Covid-19 : exploring the added value of public sector audits during the pandemic
Other Title(s)
الأجهزة العليا للرقابة المالية و المحاسبية و الأثار الاقتصادية لكوفيد 19 : دراسة استكشافية للقيمة المضافة للتدقيق الحكومي خلال الجائحة
Joint Authors
Dafiri, Rima
Ahmad, Bisbas Sayyid
Source
Arsad Journal for Economic and Management Studies
Issue
Vol. 4, Issue 2 (31 Dec. 2021), pp.165-179, 15 p.
Publisher
University of 20 August 1955 Skikda Faculty of Economic Commerce and Management Sciences
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This paper explores the ways Supreme Audit Institutions (SAIs) can add value throughout the economic impacts of Covid-19.
We attempt to benefit from previous crises through analyzing audit reports related to the 2013-2016 Ebola crisis funds in Sierra Leone.
Findings indicate that SAIs may add value through providing relevant, unbiased, and timely information and exposing potential abuse of most needed resources, besides accumulating expertise for the after Covid-19 phase for evaluation and planning purposes.
We also conclude that SAIs' efforts cannot make a difference in times of crisis if their recommendations are neglected by governments.
American Psychological Association (APA)
Dafiri, Rima& Ahmad, Bisbas Sayyid. 2021. Supreme audit institutions and the economic impacts of Covid-19 : exploring the added value of public sector audits during the pandemic. Arsad Journal for Economic and Management Studies،Vol. 4, no. 2, pp.165-179.
https://search.emarefa.net/detail/BIM-1309287
Modern Language Association (MLA)
Dafiri, Rima& Ahmad, Bisbas Sayyid. Supreme audit institutions and the economic impacts of Covid-19 : exploring the added value of public sector audits during the pandemic. Arsad Journal for Economic and Management Studies Vol. 4, no. 2 (Dec. 2021), pp.165-179.
https://search.emarefa.net/detail/BIM-1309287
American Medical Association (AMA)
Dafiri, Rima& Ahmad, Bisbas Sayyid. Supreme audit institutions and the economic impacts of Covid-19 : exploring the added value of public sector audits during the pandemic. Arsad Journal for Economic and Management Studies. 2021. Vol. 4, no. 2, pp.165-179.
https://search.emarefa.net/detail/BIM-1309287
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 178-179
Record ID
BIM-1309287