African Organisation of English-speaking Supreme Audit Institutions

AFROSAI-E Research Paper: SAI Resilience in addressing the auditor expectation gap during disaster periods – The case of sub-Saharan SAIs during the COVID-19 pandemic

AFROSAI-E embarked on a research project, to determine the level of resilience of SAIs in sub-Saharan Africa to meet stakeholder expectations during the COVID-19 disaster. The research performed a six-way test on SAI resilience in the following areas: (1) Flexibility in taking decisions, (2) Responsiveness to change, (3) Speed of effecting changes,(4) Active collaboration with external institutions, (5) Visibility to stakeholders, and (6) Disruption of availability of Supplies for SAI to function.