GUID - 5330 - Guidance on Auditing Disaster Management

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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.

IFPP Category

INTOSAI Guidance

Evolution

1) Approved in 2020
2) Replaces ISSAIs 5500, 5510, 5520, 5530, 5540 and INTOSAI GOV 9250