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Executive Summary:

ISSAI 5520 – The audit of disaster-related aid

Purpose:

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.

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 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

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 5510 – The audit of disaster risk reduction

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)

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