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Auditing during the COVID-19 pandemic

Symbolbild - Coronapandemie

Even in times of the coronavirus pandemic, we continue fulfilling our constitutional duties of auditing, reporting and advising.

The multi-billion programmes designed to mitigate the coronavirus pandemic will have a major impact on federal financial management for many years to come. In the current situation, it is key for us to ensure that the citizens can place trust in a workable external audit function.

We are placing priority on the programmes adopted by the federal government and parliament to combat the impact of the pandemic. We commented for example on the first (available only in German) and second supplementary budget to the current 2020 federal budget. We also commented on the constitutional amendment to ease the burden on local budgets. We have included other corona-related matters in our audit planning.

Kay Scheller, President of the German SAI stated: “We take care that the government and the government departments put tax revenues to proper and efficient use. Right now it is important for the citizens to know they can rely on a strong and effective SAI.“

To maintain business continuity at any time and to safeguard the health of staff, the German SAI’s President has decided to take the following steps:

  • We have adjusted practices and procedures as needed.
  • Our staff is working from home until further notice.
  • A core team of central support staff works on site to provide infrastructures and enable the entire workforce to continue fulfilling their mission.
  • We do audits largely in a remote digital work environment.

We also do field work as needed in compliance with social distancing, health and hygiene protocols. In conducting our work, we continually engage with the audited bodies and proceed with due respect and care. Still nobody can say how the pandemic will evolve. The number of infections has again been rising over the past weeks. To protect oneself and others from infection will remain our top priority. Our SAI is committed to this goal.

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