Links

COVID-19 RESOURCES

Resources listed below are in the language in which they were originally released.
Items with an asterisk (*) have recently been added.

• COVID-19 AUDIT RESOURCE REPOSITORY

  Canadian Audit and Accountability Foundation	Audit News Database – Search under “COVID-19” or “Pandemic”	Updated continually
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  Canadian Audit and Accountability Foundation	Research Highlights – Auditing Pandemic Preparedness in the Public Sector	November 2020
  Canadian Audit and Accountability Foundation	Featured Audits – Office of the Auditor General – City of Ottawa Emergency Preparedness and Response for Health Services – Operational Review – November 2017	June 2020
  Canadian Audit and Accountability Foundation	Audit Tips: 8 Tips to Manage Relations with Auditees in the Time of COVID-19	June 2020
  Canadian Audit and Accountability Foundation	Are My Performance Audit Plans Immune to COVID‑19?	May 2020
  Canadian Audit and Accountability Foundation	Audit Tips: 6 Ways Auditors Can Cope with the COVID‑19 Crisis	April 2020
  Canadian Audit and Accountability Foundation & INTOSAI Development Initiative	COVID-19: Putting a Gender Lens on Auditing	June 2020
  AFROSAI-E (Regional Organization of English-Speaking African National Audit Institutions)	Pocket Guide for SAIs – Considerations for Responses to Disasters	November 2020
  Alberta – Health Quality Council	Review of Alberta’s Response to the H1N1 Influenza Pandemic	2010
  Australia – National Audit Office	Audit Work Program for COVID-19	Continually Updated
  Brazil – National Audit Office	Audit of COVID-19 Contracts (Portuguese only)	January 2021
  British Columbia – Office of the Auditor General	Summary of COVID-19 Pandemic Funding	September 2020
  British Columbia – Auditor General for Local Government	Emergency Management in Local Governments – Capital Regional District	2018
  Canada – House of Commons	Motion by House of Commons to Audit Spending on COVID-19: Journals No. 33 – April 11, 2020 (43-1) – House of Commons – (See Motion P)	April 2020
  Canada – Office of the Auditor General	Audit: Emergency Management – Public Safety Canada	2009
  Costa Rica – Comptroller General’s Office	Audit Study and Report: Management of Institutional Continuity (Spanish only)	August 2020
  * CPA Canada	COVID-19 Resources	Continually Updated
  International Audit and Assurance Standards Board	Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19	March 2020
  * Institute of Internal Audit	COVID-19 Related Publications	Continually Updated
  * International Budget Partnership	Managing COVID Funds: A Global Scorecard of Accountability	Spring 2021
  * International Federation of Accountants	COVID-19 – From Response to Recovery	Continually Updated
  INTOSAI	Addressing COVID-19 Implications for Audit Nationally and Globally	August 2020
  INTOSAI COVID-19 Website	Audit Findings on Health Crises and Methodologies for Auditing Disasters	Continually Updated
  INTOSAI Development Initiative	IDI Guidance on Auditing Long-Term Responses to COVID-19	July 2020
  INTOSAI Development Initiative	Long-Term Responses to COVID-19: Building Agile, Forward-Looking, Inclusive and Resilient SAIs Through Strategic Planning and Management	May 2020
  INTOSAI Development Initiative	COVID-19 Implications for SAI Strategic Management	May 2020
  INTOSAI Development Initiative	Newsletter – Special COVID-19 edition	May 2020
  INTOSAI Development Initiative	Accountability in a Time of Crisis – How Supreme Audit Institutions and Development Partners can Learn from Previous Crises and Ensure Effective Responses to COVID‑19	April 2020
  Jamaica – Office of the Auditor General	Audit of COVID-19 Employee Benefits	November 2020
  Jamaica – Office of the Auditor General	Audit of the COVID-19 Allocation of Resources for Employees (CARE) Programme	May 2020
  * New Zealand – Controller and Auditor General	Audit of Preparation for the National Wide Roll Out of the COVID-19 Vaccine	May 2021
  New Zealand – Controller and Auditor General	Controller Update on Government Spending on COVID-19	July 2020
  New Zealand – Controller and Auditor General	Ministry of Health: Management of Personal Protective Equipment in Response to COVID-19	June 2020
  New Zealand – Controller and Auditor General	Letter to the Epidemic Response Committee to outline the work we are planning in response to the risks and challenges posed by COVID‑19	April 2020
  Nova Scotia – Office of the Auditor General	Pandemic Preparedness	2009
  Organisation for Economic Co-operation and Development	Women at the Core of the Fight Against COVID-19 Crisis	April 2020
  * OLACEFS (Latin American National Audit Organization)	Manual of Good Information Practices on the Control of the COVID-19 Emergency (Spanish only)	March 2021
  OLACEFS (Latin American National Audit Organization)	COVID-19 Blog	Continually Updated
  Ontario – Office of the Auditor General	Special Report: COVID-19 Preparedness and Management (3 Chapters)	November 2020
  Ontario – Office of the Auditor General	Audit: Emergency Management in Ontario	2017
  Russian Federation – National Audit Office	SAIs Response to COVID-19 Pandemic	May 2020
  Scotland – National Audit Office	COVID-19: Guide for Audit and Risk Committees	August 2020
  Scotland – National Audit Office	COVID-19: Emerging Fraud Risks	July 2020
  Scotland – National Audit Office	COVID-19: How Public Audit in Scotland is Responding	June 2020
  Sierra Leone – National Audit Office	Report on the Audit of the Management of the Ebola Funds	2014
  South Australia – Office of the Auditor General	IT Disaster Recovery	2017
  City of Toronto – Office of the Auditor General	Review of City of Toronto Pandemic Planning and Preparedness	2007
  * Transparency International	Analysis of Clinical Trials and Contracting	May 2021
  Transparency International	Letter to IMF Asking for Audits of COVID Spending	April 2020
  United Kingdom – National Audit Office	Article: Auditing the Government’s Response to COVID-19	July 2020
  * United Kingdom – National Audit Office	Auditing Government’s Pandemic Response	April 2021
  * United Kingdom – National Audit Office	Investigation into Preparation for Potential COVID-19 Vaccines	December 2020
  United Kingdom – National Audit Office	Blog on COVID‑19	Continually Updated
  United Kingdom – National Audit Office	COVID-19 Recent Publications and Programme of Work	Continually Updated
  United Kingdom – National Audit Office	COVID-19 Related Audits in Progress	18 novembre 2020
  United Kingdom – National Audit Office	Guide for Audit and Risk Committees on Financial Reporting and Management During COVID-19	June 2020
  United Kingdom – National Audit Office	Investigation into Government Procurement During the COVID-19 Pandemic	November 18, 2020
  United Kingdom – National Audit Office	Readying the National Health Service and Adult Social Care in England for COVID-19	June 2020
  * UN Office on Drugs and Crime	Investigation into Preparation for Potential COVID-19 Vaccines	December 2020
  * US Government Accountability Office	COVID-19: Critical Vaccine Distribution, Supply Chain, Program Integrity, and Other Challenges Require Focused Federal Attention	January 2021
  US Government Accountability Office	Audit Alert for Audits of COVID-19	August 2020
  US Government Accountability Office	COVID-19: Opportunities to Improve Federal Response and Recovery Efforts	June 2020
  US Government Accountability Office	Coronavirus Oversight Website	Continually Updated
  US Government Accountability Office	Infection Control Deficiencies Were Widespread and Persistent in Nursing Homes Prior to COVID-19 Pandemic	May 2020
  US Government Accountability Office	The Coronavirus Response: Lessons Learned from the Past	March 2020
  Victoria (Australia) – Office of the Auditor General	Audit of Emergency Funding Access	November 2020
  The World Bank	Role of Supreme Audit Institutions in Governments' Response to COVID-19: Emergency and Post Emergency Phases	June 2020

• COVID-19 PARLIAMENTARY OVERSIGHT RESOURCE REPOSITORY

  Canadian Audit and Accountability Foundation	Taking Your PAC Meetings Virtual: Lessons from the B.C. Experience	May 2020
  The Asia Foundation and Global Partners Governance	Virtual Parliaments: Principles and Practices	May 2020
  Canadian Journal of Political Science	Has the COVID-19 Pandemic Affected MPs’ Representational Activities?	June 2020
  Canadian Journal of Political Science	Pandemic Parliaments: Canadian Legislatures in a Time of Crisis	May 2020
  Canadian Journal of Political Science	The Adaptation of Parliament's Multiple Roles to COVID-19	May 2020
  Commonwealth Parliamentary Association	The Parliamentarian. Journal of the Parliaments of the Commonwealth	Volume 101, issue 2, 2020
  Commonwealth Parliamentary Association	CPA Toolkit for Commonwealth Parliaments and Legislatures on the COVID-19 (Coronavirus) Pandemic and Delivering Parliamentary democracy	Continually updated
  Compass	Tips for Engaging Communities During COVID-19 in Low-Resource Settings, Remotely and In-Person	April 2020
  Constitution.net	Government Responses to COVID-19	Continually updated
  European Consortium for Political Research	The Effect of COVID‐19 Lockdowns on Political Support: Some Good News for Democracy?	May 2020
  Evidence for Democracy	Q&A: The Science Community's Role in the COVID-19 Response	May 2020
  The Hansard Society	Remote Select Committee Evidence-taking is a Coronavirus Change that Should Be Kept	May 2020
  Inter-Parliamentary Union	UN Resolution Recognizes Central Role of Parliaments to Combat COVID-19	September 2020
  Inter-Parliamentary Union	Parliaments in a Time of Pandemic	May 2020
  Inter-Parliamentary Union	Video: Parliaments in a Time of Pandemic	May 2020
  International Institute for Democracy and Electoral Assistance	Virtual Briefing on the Impact of COVID-19 on Democracy and Development	June 2020
  International Institute for Democracy and Electoral Assistance	Parliaments and Crisis: Challenge and Innovations. Parliamentary Primer No. 1	2020
  Ittai Bar-Siman	Parliamentary Activity and Legislative Oversight during the Coronavirus Pandemic – A Comparative Overview. Tov.	March 2020
  Legislative Assemblies Business Continuity Network	Managing Disruption: Business Continuity for Legislatures	2019
  New Zealand House of Representatives	Report of the Finance and Expenditure Committee Inquiry into the Operation of the COVID-19 Public Health Response Act 2020	July 2020
  Open Government Partnership	Collecting Open Government Approaches to COVID-19	May 2020
  OXFAM	Community Engagement During COVID-19 – Checklist	April 2020
  OXFAM	Community Engagement During COVID-19 – 13 Practical Tips	April 2020
  Samara Centre for Democracy	Closer to the People? Adaptations to COVID-19 by Canada's Provincial and Territorial Legislatures	May 2020
  Samara Centre for Democracy	Towards a Virtual Parliament – Design Choices and Democratic Values	May 2020
  United Kingdom Parliament	Public Accounts Committee Thirteenth Report: Whole of Government Response to COVID-19	July 2020
  United Nations Development Programme	Promoting Accountability and Transparency During COVID-19	June 2020
  Victoria Parliament (Australia)	Public Accounts and Estimates Committee Inquiry Into the Victorian Government’s Response to the COVID-19 Pandemic – Interim Report	August 2020

PERFORMANCE AUDIT RESOURCES

• CANADIAN FEDERAL AND PROVINCIAL AUDIT INSTITUTIONS

  Office of the Auditor General of Canada

  Office of the Auditor General of British Columbia

  Office of the Auditor General of Alberta

  Provincial Auditor of Saskatchewan

  Office of the Auditor General of Manitoba

  Office of the Auditor General of Ontario

  Auditor General of Québec

  Office of the Auditor General of New Brunswick

  Office of the Auditor General of Nova Scotia

  Office of the Auditor General of Prince Edward Island

  Office of the Auditor General of Newfoundland and Labrador

  Canadian Council of Legislative Auditors (CCOLA)

• CANADIAN MUNICIPAL AUDIT OFFICES

  Auditor General for Local Governments (British Columbia)

  City of Calgary – City Auditor’s Office

  City of Edmonton – Office of the City Auditor

  City of Gatineau – Vérificateur général (French only)

  City of Greater Sudbury – Auditor General’s Office

  City of Laval – Bureau du vérificateur général (French only)

  City of Lévis – Bureau du vérificateur général (French only)

  City of Montréal – Bureau du vérificateur général

  City of Ottawa – Office of the Auditor General

  City of Saguenay – Vérificateur général (French only)

  City of Sherbooke – Bureau du vérificateur général (French only)

  City of Terrebonne – Bureau du vérificateur général (French only)

  City of Toronto – Auditor General’s Office

  City of Trois-Rivières – Vérificateur général (French only)

  City of Winnipeg – Audit Department

  Commission municipale du Québec (audits cities in Quebec with fewer than 100 000 inhabitants – French only)

  Halifax Regional Municipality – Auditor General

  Quebec City – Vérificateur général (French only)

• CANADIAN PROFESSIONAL ASSOCIATIONS

  Canadian Evaluation Society

  CPA Canada

  Institute of Internal Auditors (IIA) – Canada

  Institute of Public Administration of Canada (IPAC)

• OTHER CANADIAN RESOURCES

  Center for Information Integrity and Information Systems Assurance – University of Waterloo

  Institute of Fiscal Studies and Democracy – University of Ottawa

  Institute on Governance (IOG)

  Performance and Planning Exchange (PPX)

  Treasury Board of Canada Secretariat – Internal Audit

• INTERNATIONAL RESOURCES

  Association of Certified Fraud Examiners (ACFE)

  Association of Local Government Auditors (ALGA)

  AuditBoard

  Auditécofi – Formation à distance (French only)

  AuditNet

  Auditors Alliance (an OECD forum)

  Australasian Council of Auditors General (ACAG)

  Deloitte – Audit & Assurance

  European Court of Auditors – Journal

  EUROSAI database of audits

  EUROSAI compilation of academic literature on performance auditing

  EY – Audit

  Galvanize – Resource Center

  IDEA – Advanced Data Analytics

  Information Systems Audit and Control Association (ISACA)

  Institute of Internal Audits (IIA) – North America

  Intergovernmental Audit Forums

  Internal Audit 360^o

  International Organization of Supreme Audit Institutions (INTOSAI)

  • International Standards of Supreme Audit Institutions (ISSAI)
  • International Journal of Government Auditing
  • Working Groups
  • INTOSAI Community Portal
  • INTOSAI Development Initiative (IDI)
  • Regional Organizations
    • AFROSAI – African Organization of Supreme Audit Institutions
    • AFROSAI-E – African Organization of English-speaking Supreme Audit Institutions
    • ARABOSAI – Arab Organization of Supreme Audit Institutions
    • ASOSAI – Asian Organization of Supreme Audit Institutions
    • CAROSAI – Caribbean Organization of Supreme Audit Institutions
    • CREFIAF – African Organization of French-speaking Supreme Audit Institutions (French only)
    • EUROSAI – European Organization of Supreme Audit Institutions
    • OLACEFS – Organization of Latin and Caribbean Supreme Audit Institutions
    • PASAI – Pacific Association of Supreme Audit Institutions

  KPMG – Audit and Assurance Insights

  PwC Global – Government and Public Services

PARLIAMENTARY OVERSIGHT RESOURCES

• CANADIAN RESOURCES

  Canadian Council of Public Accounts Committees

• INTERNATIONAL RESOURCES

  African Development Bank (AfDB) – Economic and Financial Governance

  Asian Development Bank (ADB) – Governance and Public Management

  Commonwealth Parliamentary Association

  European Bank for Reconstruction and Development (EBRD)

  Interparliamentary Union

  Parliamentary Centre

  International Budget Partnership

  Inter-American Development Bank (IDB)

  United Nations Development Program (UNDP) – Parliamentary Development

  Westminster Foundation for Democracy

  Commonwealth Association of Public Accounts Committees

  Association of Public Accounts Committees of South Africa