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ISSAI Executive Summaries

Executive Summary:

ISSAI 5500 – Introduction to the 5500 series of ISSAIs and INTOSAI GOV 9250


Introduce and give and overview to the 5500 series on disaster-related aid and INTOSAI GOV 9250 on reporting humanitarian aid as open data using the IFAF.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on Audit of Disaster-related Aid

Target Group:

SAIs and other entities with an interest in auditing disaster-related aid.


This ISSAI is intended to provide a starting point for auditors charged with auditing disaster-related aid within the context of each SAI’s (or other entity’s) jurisdiction and mandate.

Scope - Content:

Introduces the 5500 series of ISSAIs on auditing disaster- related aid. Provides background on the Working Group on Accountability for and the Audit of Disaster-related Aid. Gives context on the audit of disaster-related aid. Indicates the contents of the individual ISSAIs in the series and explains how each of the ISSAIs can be used. Acknowledges the contributors to the output of the Working Group.

Provides background, context and a brief introduction to INTOSAI GOV 9250 and outlines the role of SAIs in respect of the IFAF (Integrated Financial Accountability Framework).

Author - Committee:

Working Group on Accountability for and the Audit of Disaster-related Aid (WG AADA).

Lead SAI: The European Court of Auditors.


Endorsed by XXI INCOSAI in Beijing, China in 2013.


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