Responding to COVID-19: insight, support and guidance

Facing Up to COVID-19 in the Public Sector: The internal audit response



The COVID-19 pandemic presented an unprecedented challenge to public bodies. They were at the forefront of directing and responding to a wide range of new challenges critical for public safety. At the same time it was essential that business as usual should continue for essential public services on which individuals and businesses rely. As a result public bodies needed to respond swiftly, demonstrating innovation and working collaboratively.

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This Insight provides some examples of how internal audit teams across different public services have responded to those challenges. As the impact of COVID-19 continues, with new and ongoing difficulties to be overcome by public bodies, we hope it will provide some constructive lessons to share among internal audit teams and demonstrate the real value delivered by internal audit. It will also be of value to leadership teams and audit committees in helping them to understand the role and potential of internal audit.