Parallel audit on disaster rehabilitation and reconstruction phase

Report ID: 86

The objective of the parallel audit is to test out the draft ISSAI 5520. Therefore, it is expected to provide a list of feedback to enhance the draft ISSAI 5520 on Audit of Disaster-related Aid: Guidance for Supreme Audit Institutions.

Based on their experiences during the parallel audit program, the participating SAIs found that the following matters might need to be considered so as to help improve ISSAI 5520:

a. Risk evaluation associated with disaster management and disaster-related aid management. Post-disaster management, as described in ISSAI 5520, may need to include planning and housing recovery activities.

b. An audit process should be divided into three main activities, namely, planning, execution, and reporting. Furthermore, the details and expected output of each activity should be explained.

c. An audit design matrix is a very useful audit tool and serves as a platform for the conducting of audit work in the field. It can be applied to both performance and compliance audits.

d. Audit case studies should be updated to include more disaster-related audits.

Parallel international audit on disaster Risk Reduction

Report ID: 87

The current accountability framework covers the accountability of the government, bureaucracy and politicians to the public and parliament. In this framework, participation of parliament and particularly citizens in this process remains limited. On the other hand, private sector, citizens, and even international community are directly interested in disaster risk reduction’s (DRR) concerns. It is obvious that the existing accountability framework in this field does not cover all parties. In the global matters such as DRR and climate change,we believe that the accountability has to be expanded beyond the basic structure in order to respond to the needs of the national and international communities. In this paper, with the goal of overcoming the limitations attached to current accountability framework for DRR.