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ISSAI Executive Summaries

Executive Summary:

ISSAI 5510 – The audit of disaster risk reduction

Purpose:

The management of disasters by governments has evolved to take account of disaster risk reduction issues. The approach to auditing disasters has developed accordingly. The purpose of ISSAI 5510 is to assist SAIs in the audit of disaster risk reduction by governments. It can be used both by SAIs and by governments and communities seeking to improve mechanisms, procedures and institutions so as to reduce the risk of exposure of populations and assets to the consequences of disasters.

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.

Principle:

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 5510 provides guidance and good practice on auditing disaster risk reduction. Part 1 defines disasters, disaster management and disaster risk reduction and explores the political and operational context of auditing disaster risk reduction. Part 2 explores the issues SAIs are faced with when planning or conducting an audit of disaster risk reduction. It draws examples from the experiences of SAIs in auditing disaster risk reduction, gathered by means of surveys and a parallel audit conducted amongst SAIs. Part 3 proposes an audit programme to assist SAIs in auditing disaster risk reduction.

Author - Committee:

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

Lead SAI: The Turkish Court of Accounts.

Status:

Endorsed by XXI INCOSAI in Beijing, China in 2013

Download:

http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

Related Documents - Executive Summaries:

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

ISSAI 5520 – The audit of disaster-related aid

ISSAI 5530 – Adapting audit procedures to take account of the increased risk of fraud and corruption in the emergency phase following a disaster

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

INTOSAI GOV 9250 – The Integrated Financial Accountability Framework (IFAF)

Related Documents - ISSAI Full Versions:
Related Documents - Others:

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