Welcome to the INTOSAI Working Group on Accountability for and Audit of Disaster-related Aid website.
The humanitarian aid sector is complex. It is characterised by a multitude of donors and recipients at national and international levels; by the risk of insufficient accountability for aid flows; and it can be highly susceptible to waste, fraud and corruption.
In the aftermath of the December 2004 Tsunami, the International Organization of Supreme Audit Institutions (INTOSAI), the umbrella organisation for the external government audit community, set up a Task Force to establish an audit trail for Tsunami-related aid. The Task Force found that the lack of a clear information structure and a specific audit framework in this area hampered accountability and transparency.
The Task Force was formally established as an INTOSAI Working Group in 2007. The Working Group seeks to enhance accountability through improved transparency of financial flows from donors to recipients, and of improved information flows from recipients to donors. It aims to achieve this through the development of guidance and good practices in the area of accountability by concentrating on activities directed to stakeholders (multilaterals, aid organisations, governments, private auditors), and in the area of audit by Supreme Audit Institutions.
The Working Group is currently composed of 20 Members, and is chaired by the European Court of Auditors. In 2010, at the XXth International Congress of Supreme Audit Institutions (INCOSAI)in South Africa, it presented an Interim Report containing draft guidance material for future audits. The Report also took stock of the progress made so far in the area of strengthening accountability arrangements. The Working Group will submit its Final Report to the next INCOSAI in 2013.
This website provides you with the necessary information on the Working Group activities and on developments relevant for the area of accountability for and audit of disaster-related aid. Your comments, input and suggestions for improvement are welcome.
Gijs M. De Vries, Chairman,INTOSAI Working Group on Accountability for and Audit of Disaster-related Aid and Member of the European Court of Auditors