GUID - 5330 - Guidance on Auditing Disaster Management

Summary

This GUID provides SAIs with guidance to assess whether pre-disaster activities / disaster risk reduction, emergency response, post disaster aid and rehabilitation and reconstruction:
• limit the impact of and increase preparedness for disasters in a cost effective manner;
• improve the effectiveness, economy and efficiency of disaster aid;
• have appropriate internal controls and promote accountability and transparency;
• ensure that appropriate internal control and procurement procedures are in place and are routinely tested;
• prevent or reduce fraud, waste and abuse; and
• assess the costs and benefits of recovery investments to ensure infrastructure is resilient to future disasters.