“Increasing the role of SAI in Establishment and Development of Foresight Capacity in the Framework of Leading Post Covid-19 Governance and Achieving SDGs Target”




The COVID-19 pandemic has caused unprecedented disruption to many aspects of our lives. It deteriorates health, social, economy and financial aspects of the world population and affects all nations regardless their size, number of population, economic strength, and status, whether it be developing or developed countries. It also threatens the attainment of SDG targets for many countries since there is a shift in priorities i.e. to allocate significant resources to mitigate the impacts of the pandemic. The shift reduces Government’s capacities and efforts to achieve SDGs. Therefore, recovering from pandemic becomes our foremost priority before we can resume our efforts to achieve the SDGs targets. These two things are priority issues that become the focus of our discussion.

In addition, the crisis tells us a lesson about the importance of preparedness to face future uncertainty. Nations need to be resilient so that future crisis will not create major disruptions to the live of citizens. To become resilient, government, parliament, SAI, business community and other stakeholders need to have a foresight capacity to build back better and pave the way for achieving the 2030 Agenda.

SAI should play more active roles to demonstrate its commitment and role in supporting the Government, parliament and other stakeholders to develop future resilience and nurture business sustainability.


To deal with COVID-19 pandemic, governments have established numerous policies to mitigate the pandemic impact. The policies require substantial amount of money and, in time of crises, swift decisions that often deviate from regular financial management procedures. This poses a high risk of mismanagement or corruption which underlines the need of strong oversight and accountability in the pandemic handling and economic recovery programs.

As the pandemic unfolds, risk of mismanagement during the crises escalates and countries’ responses have different results, the role of SAIs is getting more essential in supporting the governments through maintaining public financial management discipline, ensuring better policy choices, as well as realizing transparency and accountability. Recognizing the significant role of G20 countries in this global effort, the SAIs in G20 countries need to effectively partner up with the governments in this effort.

In the time of crisis, SAIs need to be present and visible to enhance public trust to the Government and to underline their relevance to citizens’ interest. Past experiences from SAIs’ engagement in government responses to natural and human-made disasters, including health emergencies like Ebola, provide lessons learned for SAIs in addressing the COVID-19 pandemic. Moreover, some SAIs have already started their engagement on exercising the COVID-19 response. Their experiences are valuable in identifying effective support systems from SAIs to the Government. Therefore, the establishment of the SAI20 will be crucial to enhance the position of SAIs as Government’s ally in delivering the best policy to accelerate economic recovery.

Recognizing that post-COVID-19 recovery is still a challenging task for many countries, the SAI20 platform may help to develop ideas and share best experiences on how SAIs deal with the phases of emergency response and recovery, with emphasis on effective collaboration between SAI, Government and other stakeholders. The SAI20 will also promote collaboration between SAIs and governments to recover stronger together. In addition, existence of the SAI20 will strengthen contribution of SAI members and complement existing initiatives within INTOSAI such as the Supervisory Committee on Emerging Issues COVID-19 Expert Group.

Questions for Discussion

  1. How can the SAI20 enhance multi-stakeholder collaboration in achieving post- COVID-19 recovery efforts?
  2. What are the strategies of SAI in conducting audits in the time of crisis that resonate with the Government’s efforts in preparing better global health architecture (integrated human, animal and environment health) for accelerating the economic recovery?
  3. What are the roles of SAI to promote the government for fostering and participating in global health cooperation (including global supply chain) to ensure global health equality and to accelerate economic recovery?
  4. According to SAI, with its oversight, insight, and strategic foresight capacity, what should the Government do to become more resilient in anticipating future risks and uncertainties?

Expected Outcomes and Key Deliverables

Communique to accelerate economic recovery and build nation’s resilience


One of the main goals of the G20 is to support the achievement of SDGs and lead the world to a sustainable and inclusive path. In the context of post-pandemic recovery, SDGs implementation becomes more urgent. There is a risk of the Government losing momentum in SDGs given the need to address the COVID-19 emergency. In addition, there is also a consideration on how to maintain focus on the 2030 Agenda, given the prolonged and multidimensional impacts of the pandemic.

In this context, SAIs play a strategic role in contributing to the consistent implementation of SDGs programs during the pandemic. INTOSAI encourages its member SAIs to ‘contribute to the follow-up and review of the SDGs within the context of each nation’s specific sustainable development efforts and SAIs’ mandates’. The Global SAI community has since been actualizing its engagement in audits related to SDGs implementation echoed through various national, regional, and international events.

COVID-19 pandemic has become a global crisis that halted or reversed the progress made by the global community in the SDGs implementation efforts. The UN’s Sustainable Development Goals Report 2021 made it clear that the pandemic has widened inequality across the globe. Inequality related to SDG 5 “Gender Equality” and SDG 10 “Reduce Inequality”, and the achievement of the two goals are reported to be hampered by the pandemic as inequalities within and among countries intensified. Strategies to encourage sustainable growth and an inclusive economy are needed to recover from the pandemic and place the SDGs achievement efforts back on track.

Sustainable finance is imperative in encouraging growth and an inclusive economy, and its roadmap is closely related to SDGs’ achievements. In the spirit of achieving SDG 16 and SDG 17, this will allow SAIs to increase its role in guarding the implementation of sustainable finance through audits related to the Government’s programs to achieve the 2030 Agenda. The extent to which SAIs can contribute to supporting the implementation of sustainable finance depends on its mandate and audit function to promote governance, transparency, and accountability in their respective countries. However, the role of SAIs is to support and to ensure the implementation of the Sustainable Finance Framework in enhancing the SDGs by strengthening the principle of

sustainable growth and inclusive economy to minimize the inequality gap. The recommendation given by SAIs to their respective governments can provide foresight to build and strengthen business sustainability and nations’ resilience.

Questions for Discussion

  1. What kind of collaborative actions can SAI encourage to support the SDGs and ensure that no one is left behind by 2030?
  2. What are the roles of SAI to promote transparency and accountability of non financial information such as the Environment, Social, and Governance (ESG) framework of the Government’s policy implementation that related with the transition to greener economies?
  3. What are the roles of SAI to promote transparency and accountability of the Government’s programs in the digital and economic transformation and at the same time ensuring that no one left behind due to digital divide?
  4. According to SAI, what should the Government do to ensure and enhance sustainable growth and an inclusive economy?
Expected Outcomes and Key Deliverables

Communique to accelerate the achievement of the 2030 Agenda with following framework



SAI20 Technical Meeting
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Venue: Bali, Indonesia
SAI20 Seminar
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Venue: Labuan Bajo, Indonesia
SAI20 Senior Officials Meeting
20-21 June 2022
Venue: Labuan Bajo, Indonesia
SAI20 Summit
29-30 August 2022
Venue: Bali, Indonesia