Auditing of post-disaster recovery and reconstruction activities

摘要

Purpose – This paper seeks to explore the application of auditing and quality assurance principles and practices to the planning and implementation of post-disaster recovery and reconstruction. Design/methodology/approach – The paper notes the risk to a disaster recovery organization's credibility if fraud and poor performance are apparent in its efforts to support disaster recovery and reconstruction, and it provides examples of relief organizations' efforts to ensure that their actions are both credible and effective. The paper examines the complex and multi-faceted processes of post-disaster recovery and reconstruction, and it describes the growing emphasis around the world on social justice/equity issues and the importance of proper governance. It explores the advantages and pitfalls of incorporating auditing practices into the effective implementation of recovery and reconstruction activities. The paper concludes with a discussion of the importance to the affected communities of knowing that expenditures – both financial and emotional – will achieve something better.Findings – Recovery and reconstruction efforts can help to mitigate possible future disaster effects by making the community more sustainable and more survivable. Mechanisms for assessing whether recovery funds were well spent are often weak or missing. A potential solution is to adapt and apply the processes and protocols of performance auditing and performance measurement to recovery and reconstruction – identifying risks and controls, setting measurable targets, assessing whether sustainability and survivability goals are met. Originality/value – Recovery and reconstruction efforts would gain greater credibility with aid donors, stakeholders, and the affected public by having formal programs in place for assessing recovery performance.