Emerging issues in state auditing and reflections on the future of state audit in Malta

Abstract

The Covid- 19 pandemic hit the world like a storm in 2020. Two years later, the after effects linger, and arc expected to remain, as all organisations adapt to the ‘new normal'. Particularly for the public sector, it is noted that it will be dealing with the effects of the pandemic for many years (INTOSAI n.d.; World Bank 2020; lFAC 2021 ). Governments across the globe stuck out their necks to assist industries in distress and sustain the economy. Government expenditures skyrocketed, as reflected in higher debt levels. The focus on Supreme Audit Organizations (SAls) intensified, being exemplar organisations expected to provide assurance to the general public that the actions of their governments are justified, reasonable and sustainable. The audit of governments policies and spending during the pandemic is not a one-off affair, but a rather long-lasting 'relationship' that would need to feature in audits m the future (Barrett 2022).