Consolidating and aligning the audit of disaster related aid with ISSAI 100


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


  • Project Proposal
  • Preparing Exposure Draft
  • Open for comments
  • Analysing Comments
  • Preparing Endorsement Version
  • Endorsement Version

Project proposal

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

Endorsement Version

Endorsement version: GUID 5330 Guidance on Auditing Disaster Management Download
FIPP Conclusion paper GUID 5330 Download


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