Supreme audit institutions and the economic impacts of Covid-19 : exploring the added value of public sector audits during the pandemic

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.