ALRAQABA . ISSUE 16
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aspects, such as the definition, types, and
causes of disasters, along with the steps and
requirements for the preparation of a strategic
plan for disaster management. In addition,
participants discussed the significance of this
type of audit and particularly the audit of disaster-
related aids, both the financial and moral, which
are provided to the country through public or
private sources. They have also discussed the
management of disasters through planning and
arrangement in order to prevent the occurrence
of disasters and to ensure proper preparation
and response in the event of a disaster.
The recent ideas and notions obtained,
which may be utilized and applied within
SAB:
- Auditing the plan of disaster risk reduction
and the preparedness of entities to the
implementation of this plan.
- Developing an audit guidance to regulate
the audit of disaster management.
- INTOSAI international audit standards
(ISSAIs).
- Broadening the audit of SAB on grants and
contributions.
- Enhancing the entities that are concerned
with risk reduction.
- Raising public awareness on the execution
of emergency plans.
Recommendations of SAB delegation:
- to increase participation in conferences in
order to capitalize on the experiences and
expertise of other participants;
- to enhance the role of SAB in the audit of
disaster management within the auditees;
- to consolidate efforts of government
institutions in order to build a disaster plan;
- to establish a joint audit between SAIs and
the countries to which aids are delivered
under the international treaties, particularly
countries that are located in disaster-prone
areas;
- to develop and execute annual training
programs that are of a strategic perspective
and mainly deal with issues such as internal
audit, fraud, corruption, and governance
in order to elevate the performance of SAB
staff; and
- to establish a plan within SAB to ensure
business continuity in the event of disasters.
