ISSAI Executive Summaries
ISSAI 5520 – The audit of disaster-related aid
ISSAI 5520 provides guidance and good practice for SAIs on the audit of disaster-related aid. It covers both the emergency activities which begin immediately after the occurrence of disaster and are concerned with saving lives, alleviating suffering, maintaining and protecting human dignity and reducing the impact of the disaster and the longer-term activities of rebuilding communities and restoring normal life. These activities include recovery, relief, rehabilitation and reconstruction.
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:
ISSAI 5520 addresses the audit of the whole of the post- disaster phase. Part 1 defines disaster and the different phases of disaster management. Part 2 defines disaster- related aid and key players and features of disaster-related aid and develops a matrix of the key topics and risks in the management of disaster-related aid. Part 3 highlights aspects of the audit process illustrated by the experiences of SAIs which have audited disaster-related aid: cooperation between auditors, information and data gathering, selection of audit topics, financial, performance and compliance auditing of disaster-related aid, reporting disaster-related aid and tools for auditing disaster-related aid. The appendices provide examples of auditing disaster- related aid and include an example of guidelines for private sector auditors of disaster-related aid.
Author - Committee:
Working Group on Accountability for and the Audit of Disaster-related Aid (WG AADA).
Lead SAI: The Audit Board of the Republic of Indonesia
Endorsed by XXI INCOSAI in Beijing, China in 2013
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