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ALRAQABA . ISSUE 16
their obligations professionally to achieve their
planned objectives. The following steps are
some of actions to perform:
1. Safety first:
Human capital is the most valuable asset for
organizations. It is the primary component and
driver of institute’s performance. For that reason,
SAI`s have to protect their auditors and be sure
that they are performing their duties in a healthy
and safety workplace.
2. Resources usage:
In crisis, the rate of fraud and misuse of
resource in good or bad faith increases. Where
some people take advantage of the state of
emergency to accomplish some illegal work. In
these situations, SAI intervention is necessary to
prevent these actions and to protect the public
fund from misuse.
3. Technology advantage:
Technology in audits was a luxury approach.
Where SAI`S were deliberately essential on
field examination. CORONA virus change this
method. Now most of SAI`s have to prepare their
auditors to use technology to execute their audit
tasks remotely.
4. Strong communication:
To achievemaximumbenefit from the information,
the information must arrive in the appropriate
time and format for the decision maker. That will
ensure that the most appropriate decision will be
taken. According to this, SAI`s must invest heavily
in improving effective communications with all
stakeholders to ensure that all participants in
this emergency time have the correct data and
information in the right time.
SAI Kuwait experience in Covid-19:
Since the start of the state of emergency in the
State of Kuwait because of the Corona pandemic
SAI Kuwait established an emergency team.
The primary role of that team was to follow up
on related engagements of COVID-19 contracts.
During the period of its work, the team performed
a number of (255) audit errand related to the
Corona pandemic needs. The responsible team
issued several recommendations to Parliament
and the Council of Ministers with a view to facing
disasters in the future.
Conclusion:
In conclusion, Corona pandemic is a significant
opportunity to develop auditing environment as
it has raised many opportunities and challenges
that require careful study to extract the most
important lessons. SAI`s have to use these
lessons and experience in developing their
methods and approaches of auditing.
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• Alraqaba magazine, issue 61 ,year august 2020, state audit
bureau Kuwait
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Challenged-by-COVID-19-IIA-UAE.pdf
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handle/10986/33901/Role%20of%20Supreme%20
Audit%20Institutions%20during%20and%20after%20
COVID19_Arabic.pdf?sequence=6&isAllowed=y
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prospects
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References
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