Presentation by the Swedish National Audit Office, in English, at the third and last webinar co-organised by SIGMA and the Network of Supreme Audit Institutions of EU candidates and potential candidate countries, held on 28 June 2021. The event explores the audit of COVID-19 related expenditures.

1. Auditing the response to the
COVID-19 pandemic
Tommi Teljosuo, Swedish NAO

2. Auditing the response to the COVID-19
pandemic
• The Covid-19 Audit Universe: what can we audit?
• Some examples on topics and audit questions
• Different approaches on auditing the response to Covid-19
• How can SAI:s contribute to added value?
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3. Auditing the Response to the COVID-19
Pandemic: Criteria for Audit Judgement
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• A Report by NAO SWEDEN and UK, Court of Audit Belgium
• Published at www.intosaicbc.org/auditing-the-response-to-the-covid-19-
pandemic-criteria-for-audit-judgement/
• Produced within the EUROSAI Project on auditing the response to the Covid-
19 pandemic

4. The Covid-19 Audit universe
Policy area for
response
Phase of response
Health and
social care
Wider non-
medical
emergency
response
Protecting the
economy
Cross cutting
themes
Preparedness
Handling
Exit strategies
Long term effects
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5. Health and social care
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Common audit topics: Advance preparedness of the health care systems, and
efficiency in handling the pandemic
Typical audit questions:
• Was the health care contingency planning relevant and sufficient?
• Were available medical supplies distributed efficiently?
• Did the legislative and financial framework enable effective handling?
• Did the authorities co-operate efficiently?
• Was the crisis management system effective?

6. Wider emergency response
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Common audit topics: Preparedness for vital supplies in a crisis, border management,
protection of vulnerable individuals, education during the pandemic
Typical audit questions:
• Was there adequate preparedness to obtain and distribute vital medical supplies?
• Were border controls effectively managed?
• Were there efficient routines to identify and protect most vulnerable individuals?
• Did schools have relevant equipment and competences for distance education?

7. Protecting the economy –common audit themes
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Common audit topics: Sustainability of public finances, Support to businesses
and vulnerable individuals
Typical audit questions:
• Does the government have a robust plan for long term fiscal sustainability
during and after the pandemic?
• Is the fiscal reporting to the parliament transparent?
• Are support measures accurate and related to the needs of the target groups?
• Are there adequate controls against irregularities and incorrect payments?

8. Cross cutting themes –common audit themes
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Common audit topics: General contingency planning and crisis response
systems, Procurement of vital supplies
Typical audit questions:
• Is the general crisis management system efficient and effective?
• Did the authorities manage to procure right quantity and quality of supplies?
• Was the regulatory framework for procurement functional during the
pandemic?

9. Comparative reflections
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• Most SAI:s audit economic supports and fiscal effects
• Otherwise different focuses
− Probably due to different public measures, problems, audit mandates and ”audit
traditions”
• Some themes are less common:
− Long term health effects
− Lockdown measures
− Exit strategies
• Different approaches
− Overarching Covid-19 audit programs, annual planning or single audits

10. Reflections –how can SAI:s contribute to added
value
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• Audits and evaluations on pandemic response are highly relevant
− Life, public health, central principles and huge economic values at stake
− SAI:s have unique mandate and competences
• Ordinary audit questions, criteria and methods seem to work well
• Timing may be challenging
− New measures and decisions are still made; outcomes and effects may still change
− …but if you wait too long, only historians will be interested
• What is the added value of auditing an unique situation?
− Which learnings from the past are relevant for the future