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

Цель:

ISSAI 5530 assists SAIs faced with new and acute risks of fraud and corruption when auditing disaster-related aid and provides advice on adapting audit procedures accordingly. The risks are especially high in the emergency phase following disaster, when urgency and the rapid arrival of large volumes of aid may weaken the effectiveness of controls which would normally be in place.

Категория ISSAI:

Level 4: Specific Auditing Guidelines - Guidelines on Audit of Disaster-related Aid

Целевая аудитория:

SAIs and other entities with an interest in auditing disaster-related aid.

Руководящий принцип:

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.

Границы содержания:

Given the enormous amount of information widely available on the subject, ISSAI 5530 is not intended to be definitive or comprehensive, but rather to explain and illustrate the issues and to present practical solutions in a way that is useful for SAI auditors. Part 1 of ISSAI 5530 defines terms and the role of SAIs. Part 2 guides auditors towards the guidance available and the challenges raised by the risk of fraud and corruption in disaster-related aid. Part 3 brings together and illustrates the relevant risks and indicators of fraud and corruption in the emergency phase following a disaster. Part 4 proposes ways in which auditors may consider adapting procedures to take account of the increased risks.

Составитель:

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

Lead SAI: The European Court of Auditors

Статус:

Endorsed by XXI INCOSAI in Beijing, China in 2013

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