ИСТИНА

“Audit is not an end in itself but an indispensable part of a regulatory system whose aim is to reveal deviations from accepted standards and violations of the principles of legality, efficiency, effectiveness and economy of financial management early enough to make it possible to take corrective action in individual cases.” INTOSAI–P 1 – DECLARATION OF LIMA. COVID-19 has changed the usual work of the supreme audit institutions. Like every other govements bodies they faced problems with format of work and redirection of their work. Trends of law regulation: - No time to change laws and acts - New formats of work instill in work fast - Search of the optimal work format - SAIs are not «watchdog» for that time - Union of the government bodies