UNMAI (Unit of Monitoring of Aid Implementation) is an
INTOSAI initiative in the framework of the aid audit trail following the December 26,
2004 tsunami
An earthquake and a tsunami, known as the Boxing Day Tsunami and, by the scientific community, the Sumatra–Andaman earthquake, occurred at 07:58:53 local time (UTC+7) on 26 December 2004, with an epicentre off the west coast of northern Suma ...
which hit Southeast Asia. Its objective is to formulate guidelines and best practices for
SAIs
Sais ( grc, Σάϊς, cop, Ⲥⲁⲓ) was an ancient Egyptian city in the Western Nile Delta on the Canopic branch of the Nile,Mish, Frederick C., Editor in Chief. "Saïs." '' Webster's Ninth New Collegiate Dictionary''. 9th ed. Springfiel ...
and relevant stakeholders in order to have a potential audit trail before disasters occur. UNMAI is a new organisation, based on civil society support and is focused on the performance audit. UNMAI monitors the implementation of aid “in the field”.
INTOSAI in this initiative plays an intermediate role between relevant audit institutions - SAIs and UNMAI – in order to “check and balance”.
It's accountability framework is as follows:
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Tsunami
International Organization of Supreme Audit Institutions