Transcript Document

Audit of Disaster Preparedness
Arife COSKUN
Turkish Court of Accounts
Principal Auditor/ Audit Manager
Preparedness
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
TCA’s Tasks within the AADA
Preparation& elaboration of the
guidance for auditing disasterpreparedness. (Task 8)
Organization and coordination of a
parallel audit on disaster-preparedness,
on the basis of the Draft Audit
Guidelines, especially the audit
programme. (Task 9)
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
The Draft Guidelines For Auditing
of Disaster Preparedness
Responsible SAIs:
AID
GUIDANCE
AU
DIT
ION
TAT
N
E
EM
IMPL
N
TIO
A
S
NI
O
RM
HA
D
AU
FR
 Austria
GIS
N
TIO
P
U
RR
O
C
 Kenya
 Turkey (lead)
PREPAREDNESS
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Respondent SAIs
1. Australia
10. European Court of
Auditors (ECA)
19. Lesotho
28. Philippines
2. Austria
11. Denmark
20. Macedonia
29. Poland
3. Bangladesh
12. Germany
21. Madagascar
30. Saint Lucia
4. Cameroon
13. Guatemala
22. Morocco
31. Singapore
5. Canada
14. Hungary
23. Netherlands (NCA)
32. Turkey
6. Cape Verde
15. Japan
24. New Zealand
33. Ukraine
7. Czech Republic
16. Korea
25. Norway
34. USA (GAO)
8. Egypt
17. Kyrgyz Republic
26. Papua New Guinea
35. Yemen
9. Estonia
18. Latvia
27. Peru
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Criticism and Contributions
Australia
Japan
China
Mexico
Germany
Netherland
Hungary
Philippines
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part l: Types of Disaster
TECHNOLOGICAL
(Nuclear weapons, nuclear plant
melt down, etc.)
HYDROLOGICAL/METEOROLOGICAL
(Windstorms, floods, tornados, draughts etc.)
GEOPHYSICAL
(Earthquakes,
tsunamis, land
slides, etc.)
NATURAL
DISASTERS
CLIMATOGICAL
(Desertification, freezes,
etc.)
BIOLOGICAL
(Plagues, Epidemics, etc)
MAN - MADE
DISASTERS
SOCIOLOGICAL
(Terrorism, Famine, etc)
COMBINATIONS
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part ll: Audit of Disaster Preparedness
Present
 Introduction
 Challenges for the
Auditor
Suggestion
 Rationale/Audit function or
legislative authority of the audit
 Planning and risk assessment
- Audit objectives
 Mandate
- Audit scope
 Types of Audit
- Audit Methodology
 Planning and
carrying out the
audit work
 Execution
- Audit programme
 Conclusion and reporting:
Findings and recommendations
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part ll: Audit Mandate
Present
 Main Recommendation:
SAIs should have full authority to
access all kinds of information
concerning the subject, including
internal and external audit
reports, as well as having an audit
mandate that covers all activities.
 Basis of Main Recommendation:
The SAI is the only institution
with the potential to audit all the
structures concerning disaster
preparedness. If this is not yet the
case, the SAI’s mandate should
therefore be extended and
broadened so as to involve all
relevant institutions in its scope.
Criticism
In the guidelines, it shouldn’t be
suggested that SAIs should have
a full mandate to audit all
relevant institutions.
Suggestion
 SAIs’ biggest concern should be
that an appropriate external audit
should be conducted on all
relevant institutions and SAIs
should be able to obtain results
from those audits. In accordance
to this perspective, the statements
should be reformulated regarding
the extension of the mandate of
SAIs.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part ll: Audit Types
Criticism: Both financial& performance audit are applicable
in the audit of disaster preparedness. Therefore, which type
of audit is the best shouldn’t be paid too much attention.
Present: Compared to Financial Audit
 Performance audit adds most value to auditing disaster
preparedness.
 Performance audit directly covers all aspects and
activities of disaster preparedness management and
reports as a whole.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Identification of the Disaster Characteristics
 What are the possible combinations of the types of disasters?
 What is the recent experience of major disaster? What were the
government’s responses? What are lessons learned?
 Has government estimated the costs and benefits of alternative
mitigation efforts?
 What is the probability of occurrence for each type of disaster taking
into consideration geographic location of the country?
 Types of climate/season of the country?
 Are there assessments and early warning systems, standby
arrangements for disaster, relief (i.e. inventory mgt/availability of
goods) and emergency response?
 The auditor should also need to have knowledge of whether there is
reserve for materials which could be used for disaster preparedness
 ……
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Specifying and Understanding the National Strategy and Action Plans
 The auditor should also examine whether a consistency and harmonization
could be identified between the disaster plans
in various regions and national disaster plan
 Is the public ensured to access those plans? If yes, what are the methods to
disseminate them?
 To what extent do the disaster plans have compelling force? (e.g. limitations
of ownership or property rights in case of emergency.)
 What are reviewing entities? Are they independent third parties with
objective views?
 What disaster mitigation investment decision is government facing?
 What does government know about threat, vulnerability and consequences?
 Is the National Disaster Plan properly disseminated to all units of
government?
 ……………………
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Identification of the framework and organization of the authorities
involved
 Are there any specific plans which ensure that the government will
continue their operations even in case of a disaster?
 The auditor for disaster preparedness should also focus on how the
coordination and the concerted actions could be achieved by various
entities involved in disaster preparedness.
 Is there an existing communication system that will effectively provide
timely information to each level of government with regard to disaster
preparedness?
 What are the lessons learned from previous experiences of disasters
in view of the framework and authority of related organizations?
 ……………………
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Assessment of the adequacy of coordination
Is the good horizontal communication among entities
concerned ensured? Have persons to contact been
identified?
What alternative means of communication, such as
telephones, radios and internet, are prepared? Are there
multiple options in case of a disaster?
Have expected activities in case of disaster been
properly prioritized among stakeholders beforehand?
Is the expected level of coordination between and among
the concerned agencies achieved during the occurrence
of disasters?
 ……………………
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Evaluation of disaster management tools
 Is there an existing disaster management information system to
analyze risks and plan the disaster efforts to mitigate the
impact?
 Is the conduct of risk assessment and vulnerability assessment
activities properly documented for reference and audit
purposes?
 If the government has a geographical information system (GIS),
has it been tested for efficiency and effectiveness?
 Is there an assessment being done by the agency to measure
the efficiency and effectiveness of its disaster management tools
and measures? When is the assessment done?
 Are the results of this assessment used for decision-making and
for improvement of future disaster management initiatives?
 ……………………
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Evaluation of emergency exercises and training
In order to raise public awareness, is the information on
disaster drills properly open to public and easy to access?
At the local level, have more practical matters such as
evacuation area, route been continuously considered,
disseminated and reflected in the disaster drills?
Are local drills and simulation exercises conducted at all
levels of the government?
Are training functions and activities assured of not being
duplicated or overlapping?
Are they also informed of the government’s disaster risk
mitigation and awareness campaign?
……………………
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Part lll: Audit Programme
Evaluation of disaster funds and grants administration
 Regarding donated funds to be audited, how is the accountability including
transparency in the use of them ensured?
 Has the management process of receiving, managing, spending and
recording been clearly established for each of different channels of funds,
such as governmental fund, domestic and foreign donations?
 The auditor should also examine how the policies of the central and local
governments give impacts on the allocation of the funds, as well as on the
choosing of the projects receiving the funds.
 Are there specific laws in the country that govern the allocation and
utilization of funds for the National Disaster Plan and are they complied?
 Has the central government developed Guidelines in the Accounting and
Utilization of Disaster Funds? Are they complied with?
 Is there a periodic reporting of funds allocation and utilization by recipient
agencies?
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Wording of Audit Programme
Present
“The auditor should first
have knowledge of the
following issues”
“The auditor should
focus on these points”
Suggestion
 “Having knowledge of
the following issues are
commonly agreed
upon/endorsed by
INTOSAI”
 “Focusing on these
points are agreed upon
by INTOSAI”
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Lesson Learned
Suggestion
 The information in this chapter should be
integrated into the description of the
purpose of this guidance and part ll.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Contributions
Audit Plan of SAIs
 In order to respond efficiently to the
possible occurrence of disaster all of
a sudden, SAIs should prepare an
audit plan in advance.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Studies for Preparing Guidelines
Document analysis
Reviewed some articles & studies
Examined some disaster management acts
Made a study of some disaster plans concerning
disaster preparedness
Interviewed with some institutions & organizations
Examined some reports on GIS
Sent the survey to the INTOSAI members and
analysis of the results
Examined the audit reports
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
The Big Earthquake in Marmara
Region(1999)
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Magnitude: 7.4 and 7.2
18.243 citizens lost their lives
48.901 people injuries
376.379 dwelling units and workplaces were damaged
about 600.000 homeless.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Two Study in the Aftermath of the
Earthquake (1999)
The Activities of Reconstruction in the
Aftermath of Earthquake in Marmara Region
in 1999
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Two Study in the Aftermath of the
Earthquake (1999)
How well is Istanbul Getting Prepared
for the Earthquake?
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
How well is Istanbul Getting Prepared
for the Earthquake?
Explored:
 How the activities towards minimizing a possible Istanbul
earthquake damage were planned and executed.
 To the extent to which the plans and works done can be effective
and sufficient in earthquake hazard mitigation.
Searched:
 Whether risks and priorities were taken into account in facing and
solving problems.
 Adequacy and deficiencies in the building development planning
and implementation activities of Metropolitan and district
municipalities that aims at ensuring construction of earthquakeresistant buildings.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Audit Main Questions
Does Organizational Structure charged with
Earthquake Preparedness for Istanbul
measure up to meet necessities?
Are building development plans, their
implementations and building reinforcement
works executed in such a way that is to
minimize earthquake damages?
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Q.1: Organizational Structure
Handled the following issues;
How an organizational structure prepares Istanbul
for earthquake?
How are resources allocated for earthquake
preparedness?
Is effective coordination and cooperation
established?
Are activities properly planned and executed?
Is there sufficient work related to fires that increase
earthquake damages?
How well do service groups prepare emergency
plans?
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Q.2: Building Development Plans&
Building Reinforcement Works
Evaluated sufficiency of
 Building Development Planning
 Construction Practices and
 Reinforcement of Existing Structures
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Importance of Audit Mandate
Auditees visited during the on-site audit:
Disaster Management Center established
within the Office of Istanbul Governor
Metropolitan Municipality Department of
Fire Brigade
Istanbul Metropolitan Municipality
District municipalities, located in the firstdegree seismic zone
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Collaboration with the Other Actors
Formulating audit criteria and obtaining
audit findings were evaluated with
 A significant number of scientists known to
have contributed in minimizing earthquake
risks,
 Heads of relevant professional
associations,
 Representatives of NGOs
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Conclusions and Recommendations of
the 21st UN/INTOSAI Symposium-2011
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The theme: “Effective practices of cooperation between SAIs
and citizens to enhance public accountability”.
This provides the opportunity to assess both how SAIs engage
citizens in their own work, as well as how SAIs communicate
their work to citizens.
Aware that citizens have become natural partners of SAIs in
terms of enhancing transparency in the public accountability
process.
Noting that awareness of citizens’ expectations enables SAIs to
include these in their strategic, action and audit plans as
appropriate, which also could enhance the credibility of their
reports.
By making SAIs’ reports public, they make government actions
transparent for the citizens; and, by being responsive to the
legitimate concerns of citizens, the civil society and the private
sector, they help to build public confidence.
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Audit Perspective
INTOSAI Auditing Standards:
Performance auditing must be free to examine all
government activities from different perspectives.
Top-down Audit
Perspective
Bottom-up Audit
Perspective
(based on an overall
owner perspective)
(viewed as an interpretation of
the audit mission in order to meet
citizens’ interest in having SAIs
focus on problems of real
significance to the people and
the community)
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Main Questions for Next Steps
What makes auditing disaster
preparedness different than auditing any
other policy area/measures?
How to contribute to the efforts towards
enhancing accountability in this area and
activities out of SAIs’ audit mandate?
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Parallel/Coordinated Audit on
Disaster Preparedness
Azerbaijan
 Netherland
Chile
 Philippines
India
 Romania
Indonesia
 Ukraine
 Turkey (Lead)
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada
Thanks for your
Patience & Contributions
Arife COSKUN
Turkish Court of Accounts (TCA)
Principal Auditor- Audit Manager
e-mail: [email protected]
Tel: +90 312 295 37 01
INTOSAI Working Group AADA 5 th Meeting in Antalya, October 2011-www.sayistay.gov.tr/aada