Cooperative Audit of Disaster Risk Reduction
The 20th INCOSAI held in South Africa in November 2010 recommended the launch of an international cooperative audit for testing and enriching the content of the draft manual on “Audit of Disaster Preparedness”. The call made by the TCA to the INTOSAI members for participating in the international parallel/cooperative audit on July 2011 attracted a great deal of interest, and the far-reaching audit where the TCA took the lead and the SAIs of Azerbaijan, Indonesia, Philippines, India, Netherlands, Pakistan, Romania, Chile and Ukraine took part was launched in the annual meeting of the Working Group held in Antalya on 26 October 2011. Three meetings were held with the SAIs participating in the audit, the second one being held in Ankara on 25-26 October 2012 and the third one being held in İstanbul on 7-8 February 2013.
In the first meeting, the participants exchanged ideas on the objective, methodology, scope, perspective, process and calendar of the project, and the contributions expected from the participating countries were expressed. Since the manual envisaged the conduct of the Audit of Disaster Risk Reduction with performance audit methodology, the participating SAIs were asked to conduct the audits in their respective countries by using a similar methodology. In the second meeting, each SAI proposed main questions, sub-questions and audit criteria that would lead the audit with the aim of creating a common audit matrix, and an audit matrix that would enable the drafting of a single audit report was adopted. In the third and final meeting, SAIs shared the audit findings and results that they collected in their countries in the light of the common audit matrix, the basis of the joint audit report was formed, and opinions and suggestions regarding the manual were presented.
During the international audit work, two surveys were conducted to determine the expectations and approaches of the participating countries, assess the adequacy of ISSAI 5510 and ensure equal participation of the participating SAIs in the cooperative audit. All SAIs taking part in the cooperative audit acknowledged that ISSAI 5510 on the Audit of Disaster Risk Reduction, which was prepared to provide guidance for the audits to be conducted by the SAIs in relation to disaster risk reduction, turned out to be useful and provided a clear and net guidance for the planning and execution of audits.
The joint audit report was prepared and published by the TCA in March 2015.