ISSAI 5510: the audit of disaster risk reduction

This document is intended to assist Supreme Audit Institutions (SAIs) in the audit of disaster risk reduction by governments. It can be used both by SAIs and by governments and communities seeking to improve mechanisms, procedures and institutions so as to reduce the risk of exposure of populations and assets to the consequences of disasters.

Part 1 defines disasters, disaster management and disaster risk reduction and explores the political and operational context of auditing disaster risk reduction. Part 2 explores the issues SAIs are faced with when planning or conducting an audit of disaster risk reduction. It draws examples from the experiences of SAIs in auditing disaster risk reduction, gathered by means of surveys and a parallel audit conducted amongst SAIs. Part 3 proposes an audit programme to assist SAIs in auditing disaster risk reduction.