A proposed program for auditing man-made disaster management according to INTOSAI GUID 5330

Abstract

    The research aims to identify disasters and their types and how to manage them and prepare an audit program in accordance with the approved INTOSAI standards and the laws, regulations and instructions in force that the auditor can use as guidance for the implementation of audits, which helps in completing the audit work effectively and efficiently. The Federal Financial Supervisory Office for a unified program according to INTOSAI standards for auditing man-made disasters. No, the researchers recommend the adoption of the proposed program.