As Ľ. Andrassy points out that national audit authorities must adapt and change drastically amid intertwining crises. They must be flexible in planning their audits, be prepared to work with big data and information systems, and, most importantly, be transparent and inspiring in their work. An example of good practice in auditing emergency management can be found in the comprehensive disaster assessment methodology developed by the Latin American organisation of auditing bodies, OLACEFS, in collaboration with UN experts.

"SAIs cannot stand alone when auditing national and international strategies or commitments that support a sustainable direction for society. Today, more than ever, the fundamental importance of functioning internal control systems and managing risks at all levels of society is becoming more evident. Decimated and dysfunctional internal or public control creates ample scope for corruption and wasteful use of public resources. It also fundamentally undermines society's resilience to respond successfully to current crises, global climate change, resulting in natural disasters and burdening strained state budgets with billions of dollars," said President Ľ. Andrassy.

Increasingly, governments on every continent are having to release multi-billion dollar resources to mitigate the impact of natural disasters, climate change, refugee and financial crises, as well as wars. "State preparedness for emergencies and the ability to ensure the basic functioning of societies during a crisis go hand in hand with functional crisis management at the level of government, ministries, state or local government. Other audits carried out by Slovak auditors have revealed serious systemic risks in the state's crisis management. Still, on the other hand, we also see a positive response from the Ministry of the Interior, which wants to be a carrier of comprehensive change," said Ľubomír Andrassy, the chairman of the Audit Office, during a discussion on the topic of resilience in the public sector, explaining the other findings of the Slovak external audit authority. In his speech, he highlighted that one of the primary responsibilities of audit authorities towards civil society is the ability to set an impartial assessment of the success of the functioning of public authorities.

In recent years, societies worldwide have been confronted with the ability to respond flexibly to the consequences of pandemics, energy or financial crises, natural disasters or stagnating demographics. Independent national audit organisations must respond to these challenges and, thanks to the professionalism of their auditors, must offer recommendations to parliaments and governments on how to respond effectively to emerging crises, how to prevent them, and how to resolve them successfully through effective crisis management for the benefit of citizens. Resilience should be seen as the ability of both public and private institutions to anticipate, absorb, and ultimately recover from emergencies.

"Success is intertwined with resilience, and resilience relies on quality civil servants who can use their expertise and modern technology tools, including artificial intelligence. Only by responding early to today's risks will responsible ministries be able to identify problems and prevent their impacts in a targeted manner, which ultimately have a significant impact on both a financially sustainable and secure future for the public," concluded the thematic paper by Head of the Slovak auditors Ľ. Andrassy.