International Audit Community Reports

The International Audit Community's Involvement in Disaster-related Aid

International Organization of Supreme Audit Institutions

The International Organization of Supreme Audit Institutions (INTOSAI) is an autonomous, independent, nongovernmental umbrella organization for the worldwide community of external government audit institutions, including the U.S. Government Accountability Office (GAO) and over 180 others. INTOSAI was established as a permanent institution to foster the exchange of ideas and experiences among the Supreme Audit Institutions (SAI) on government auditing. Its headquarters is in Vienna, Austria.

The United Nations has afforded INTOSAI special consultative status within the UN Economic and Social Council (ECOSOC). In 2009, ECOSOC reported on the importance of SAIs in pursuing independence, transparency, and accountability.

2005-2008 INTOSAI Task Force on Accountability for and Audit of Disaster-related Aid

Shortly after the devastating 2004 tsunami affected numerous countries in the Indian Ocean region, INTOSAI established a Task Force on Accountability for and Audit of Disaster-related Aid (AADA). The Task Force's goals included:

    • searching for a global audit trail and transparency for tsunami-related aid by examining the flow of aid funds from donors to recipients and information from recipients to donors;
    • enhancing the use of geographical information for planning, monitoring, and auditing aid flows.

As a result of the work of the Task Force, INTOSAI has established a follow-on Working Group on AADA. AADA's focus is on the development of good practices relating to the accountability and audit of international assistance. See the AADA's Web site to learn about its mission and work.

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Other International Organizations Involved in Accounting for and Auditing Disaster-related Aid

Numerous other international organizations have been involved in a variety of efforts, including: