Summary
In the aftermath of the 2004 tsunami, INTOSAI set up a task force to establish an audit trail for tsunami-related aid. With $13 billion pledged and 56 countries and a multitude of aid organizations involved, this proved to be virtually impossible for the task force. In November 2007, INTOSAI decided to broaden the scope of the task force to disaster-related aid in general and transform it into a formal working group. The working group is aware that time and cart will be required before accountability in this area improves and that SAIs and auditors in general have only limited influence. Nevertheless, auditors can make a difference in many different ways. They can: 1. influence donors to improve the transparency and accountability of humanitarian operations, 2. provide tools that organizations implementing the aid need to produce cost-effective accountability reporting, and 3. promote single audit principles and guidelines so that all funders receive single assurance.
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Extract
Can Auditors Make a Difference in Accounting for and Auditing Disaster-Related Aid?
The aid sector, which has multiple donors and recipients at both the national and international levels, is very complex. In a disaster situation, this complexity increases, as does the risk of unaccounted-for funds, waste, fraud, and corruption.
In the aftermath of the 2004 tsunami, INTOSAI set up a task force to establish an audit trail for tsunami-related aid. With $13 billion pledged and 56 countries and a multitu...See the full content of this document
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