UNMAI (Unit of Monitoring of Aid Implementation) is an
INTOSAI
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on th ...
initiative in the framework of the aid audit trail following the December 26,
2004 tsunami
On 26 December 2004, at 07:58:53 local time (UTC+7), a major earthquake with a magnitude of 9.2–9.3 struck with an epicentre off the west coast of Aceh in northern Sumatra, Indonesia. The undersea megathrust earthquake, known in the scient ...
which hit Southeast Asia. Its objective is to formulate guidelines and best practices for
SAIs
Sais (, ) 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. Springfield, MA: Merriam-Webster Inc., 19 ...
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