The COVID-19 Pandemic is more than a Health Crisis; it impacts the political, social, economic, religious and financial structures of the whole world. Due to the impact the Pandemic has on the world, the audit practices have also changed.
A survey1 was done among the CAROSAI membership to explore the effect that the COVID 19 Pandemic has on the SAIs within CAROSAI and what are some of the strategies and recommendations that could be used to reduce the effect of the SAIs to continue producing high quality audits and enhance Stakeholder engagement. Twenty-two (22) of twenty-
three (23) SAIs or 96% responded to the Survey.