(Unit of Monitoring of Aid Implementation)
is an Intosai
initiative in the framework of the aid audit trail following the December 26, 2004
tsunami which hit Southeast Asia.
Its objective is to formulate guidelines and best practices for SAIs 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 performance audit.
UNMAI monitors the implementation of aid “in the field”.
INTOSAI in this initiative plays an intermediate role between relevant audit institutions - SAIs(Supreme Audit Institutions) and UNMAI – in order to “check and balance”.
It's accountability framework is as follows:
It's guiding principles are summarised below: