Auditing of post‐disaster recovery and reconstruction activities

Abstract

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 expenditu...