The Working Group is based on an INTOSAI initiative of setting up a joint international platform in the wake of the flood disaster in South east Asia (December 2004) uniting donor and recipient country SAIs to pool the capacities and technical expertise of (international) government audit.

The Working Group's aims include:

• Searching for a global audit trail for Tsunami-related aid by conducting pilot studies on aid flows;
  
  
• Use of geographical information for planning, monitoring and auditing aid flows;
  
  
• Formulate guidelines and best practices for SAIs and relevant stakeholders in order to have a potential audit trail before disasters occur;
  
  
• Promote the exchange of information to prepare the ground for a meaningful and effective coordination of audits.

The Working Group shall enhance transparency of flows of funds from donors to recipients, information from recipients to donors and identify the role of the international organizations (multilaterals, NGOs) in this respect. Based on lessons learned, it shall develop best practices for national governments, international institutions and NGOs to enhance the accountability in disaster-related aid.

http://eca.europa.eu/intosai-aada