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Other discussions were also held on the audit methods used for auditing COVID-19-related
procurements. The participants discussed the procurements and contracts that took place during
the COVID-19 pandemic and highlighted the need to consider all data available in analyzing
the conducted conscious and unconscious procurements. They were also introduced to the
importance of having sufficient data, modern audit methods, and specialized workers in the field of
data analysis, in addition to equipping the institutions with the latest technologies for analyzing the
required data.
The meeting reviewed the experience of the SAI of Fiji and its encountered challenges in the
domain of data analytics. It highlighted the milestones and progress of the data analysis process
in the SAI as well as other topics relating to the processing of data analysis, ethics, and e-learning.
On the other hand, the SAI of the Philippines reviewed the role of big data in the audit functions.
The delegation of SAB drew up a number of recommendations, as
set out below:
• To submit an official letter to the government of the State of Kuwait
recommending the assignment of a specific government entity to
be responsible for all data of the State. This entity shall collect data
from the other government entities and try to standardize and link
the gathered data to be used as big data.
• To carry out analytical procedures that support decision-making at
the State level.
• To establish data centers or a data lab within the entity that will be
assigned with the responsibility of the State data. This center/lab
shall be staffed with professional analysts in the fields of statistics
and data analysis that are capable of analyzing big data generated
from the work of the State entities and institutions.
• Offer training courses that provide data analysis skills and introduce
analytical tools.
• Recommend the need to develop automated systems and issue
a law for the transition from paper-based processes to automated
digital workflow.
• The need to provide electronic services to the citizens, through
which they could complete their government operations without the
need for a personal visit to the public entities.
Audit Institutions
Organizations and
