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Executive Summary:

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

Purpose:

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:

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 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

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 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

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

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