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Resources for Disaster Auditing:

1. Multiple articles on Asian Journal of Government Audit (October 2018) Theme Audit of Disaster
Management
 An Introduction to the Real-time Audit of Post-Earthquake Reconstruction in China – SAI
China
 Audit of Disaster Management in State of Jammu and Kashmir – SAI India
 Flood Management and Response in Chennai and its Suburban Areas- SAI India
 Challenges of Auditing Multilateral Environmental Agreements in the Islamic Republic of
Iran – SAI Iran
 Audit of Disaster Management in Japan – Recent Trends and Characteristics – SAI Japan
 Audit of Disaster Management: An Experience of SAI Nepal – SAI Nepal
 The Next steps for the SAIs in the field of Auditing of Disaster Risk Reduction (DRR) –
Turkish Court of Accounts (TCA)
Link: https://www.asosaijournal.org/wp-content/uploads/2019/04/Journal_October_2018.pdf
2. Anduyog: A web-based application for relief and casualty monitoring and early warning system
for local government units in the Philippines
Link: https://ieeexplore.ieee.org/abstract/document/8070002
*insights in improving audit
3. Accounting for disasters: Evidence of under-representation of victims in the accountability
process
Link: https://www.emerald.com/insight/content/doi/10.1108/JAEE-04-2017-
0048/full/html#sec005
4. What is the role of accounting in disaster recovery and relief? A literature review
Link: https://iopscience.iop.org/article/10.1088/1755-1315/273/1/012059/pdf
5. CAPITALIZING ON STANDARDS, KNOWLEDGE SHARING TO AUDIT DISASTER RECOVERY EFFORTS
Link: https://search.proquest.com/openview/ee2e7af81ac953e20c7cfa1e35a1bac4/1?pq-
origsite=gscholar&cbl=47540
6. Report on the Audit of Typhoon Yolanda Efforts
Link: https://www.coa.gov.ph/disaster_audit/doc/Yolanda.pdf
7. Citizen Participatory Audit (CPA) of Super Typhoon Yolanda (Haiyan) Disaster Relief Activities
Link:https://www.coa.gov.ph/disaster_audit/doc/CPA_of_Typhoon_Yolanda_Disaster_Relief.pdf
8. Accounting and Reporting Guidelines on the Receipt and Utilization of NDRRMF, cash and in-kind
aid/donations from local and foreign sources, and funds allocated from the agency regular
budget for DRRMF
Link: https://www.coa.gov.ph/disaster_audit/doc/COA_C2014-002.pdf
9. Assessment of Disaster Risk Reduction Management at the Local Level
Link: https://www.coa.gov.ph/disaster_audit/doc/Local.pdf

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