Consolidating and aligning the audit of disaster related aid with ISSAI 100
Summary
Working title: Guidance on Audit of Disaster Management (to be numbered as GUID 5330)
To provide guidelines to be used by Supreme Audit Institutions that would facilitate audit of disaster management and produce quality audit reports beneficial to sound management and good governance. The new pronouncement (GUID) will focus on direct reporting engagements (performance and compliance audits of disaster management), aligned with ISSAI 100. Both the preparedness phase and the phases following the occurrence of a disaster will be covered. However, the GUID may also provide some procedures related to financial audit if necessary
IFPP Category
INTOSAI Guidance
Evolution
- Project Proposal
- Preparing Exposure Draft
- Open for comments
- Analysing Comments
- Preparing Endorsement Version
- Endorsement Version
Project proposal
Document | |
Project proposal | Download |
Exposure Draft
Document | Comments Received | Action |
Exposure draft | 16 | View comments |
Exposure Draft: GUID 5330 Guidance on Auditing Disaster Management | Download | |
Explanatory Memorandum on the Exposure Draft of GUID 5330 | Download |
Actions
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