ALRAQABA . ISSUE 16
1
Editorial
Editor in Chief
Essam B. Al-Mutairi
Today, our world is witnessing several evolutions and changes in the political, economic, environmental,
and health systems. Some of these changes represent crises that are different in their classifications,
while they are similar in their negative impact at the national, regional, and international levels. It is
required to deal with such crises according to a flexible, rapid, responsive, and integrated methodology
to address their effects and implications.
The coronavirus COVID-19 pandemic is categorized as a global health crisis. The impact of this crisis
has spanned across all countries of the world, affecting the political, economic, and social lives. Its
future impact will extend to levels that may be difficult to estimate or predict at the time being, which
would result in disastrous consequences and dangerous breakdown unless crucial decisions are taken
to deal with that pandemic from a comprehensive global perspective.
Professional audit and accounting organizations started to perform their liabilities in this regard. They
established specialized bodies to manage the COVID-19 pandemic. For example, the INTOSAI
Supervisory Committee on Emerging Issues (SCEI) has formed an expert group that is responsible
for the strategic role of SAIs in addressing the challenges posed by the COVID-19 pandemic. The
expert group functions according to certain goals and competencies that consolidate SAIs value and
enhance the result of their audit activities to limit the crisis and its consequences. The group is also
intended to support the State’s efforts to face that pandemic through the constructive support and
backing provided by the SAIs to the government efforts. Such support is demonstrated in performing
their audit missions, particularly at a phase when the priorities of financial and investment expenditure
have changed and the time became one of the most important factors to manage that crisis effectively
and successfully.
For SAIs to perform their supportive role to the State and its organizations, they should adopt a clear
policy to manage the crisis. They should also adopt effective governance systems that are able to deal
flexibly with challenges and interact with unexpected transformations and changes. SAIs may redesign
their operations and tools, and adapt and optimize their abilities and resources in order to absorb
and limit the crisis and avoid its impacts and consequences. The State Audit Bureau of Kuwait, as an
institutional entity, seeks to materialize the above on the ground through working based on the phase’s
requirements and priorities as well as forming a work team to follow up emergencies. This is in addition
to ensuring a quick response by shortening the documentary cycle of control missions, functions,
and procedures. In order to root the transparency principle, SAB publishes information related to
government contracts and tenders in addition to government purchases on the official website of SAB.
May Allah grant us success
Government and Control Efforts to
Address COVID-
Pandemic and its
Implications
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