Supreme audit institutions are institutions that plan, conduct and publish audits of the public sector, thereby influencing the objective and transparent spending of public funds. The independence of supreme audit institutions is important because supreme audit institutions can fulfill their tasks effectively and objectively only if they are independent from the auditing unit and if they are protected from external influences. The independence of supreme audit institutions is especially important during the pandemic, as it allows interested stakeholders accurate and complete information about the use of public resources. Likewise, supreme audit institutions, through their activities, can have a preventive role regarding the mismanagement of public resources, which was often the case during previous pandemics. In countries that are underdeveloped and where corruption and poverty reign, we can see a lower level of independence and poorer management of public resources than in more developed countries. Developed countries throughout history and various pandemics have had the opportunity to notice unwillingness in the work of supreme audit institutions. These shortcomings must be used in order to issue recommendations for improving work in future challenging situations that will occur and to which both developed and underdeveloped countries must be ready to respond in accordance with audit principles and standards.