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Executive Summary:

ISSAI 5540 – Use of geospatial information in auditing disaster management and disaster-related aid


The purpose of ISSAI 5540 is to explain and illustrate the added value of using geospatial information in audit work. It focuses on the role geography plays in disaster management and how geospatial information can be a useful tool in support of audit work on disaster management.

ISSAI Category:

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:

ISSAI 5540 introduces Geographical Information Systems (GIS) as an audit tool, provides practical guidance and encourages auditors to improve and expand on the use of geospatial information in their work. Chapter 2 introduces the specific characteristics of geospatial information and describes how a GIS can help in analysing geospatial information and how this is done in the public sector. In chapter 3 the use of geospatial information in the various activities of disaster management is described as a stepping stone to chapters 4 and 5, which present the use of geospatial information in auditing disaster risk reduction and in auditing response and recovery activities.

Background information and practical examples are provided in the Appendices: types of geospatial data and where they can be found, using geospatial information in the public domain, using geospatial information in disaster management, using geospatial information in auditing disaster risk reduction, and using geospatial information in auditing response and recovery.

Author - Committee:

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

Lead SAI: The Netherlands Court of Audit


Endorsed by XXI INCOSAI in Beijing, China in 2013


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