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 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.
The UNMAI (Unit of Monitoring of Aid Implementation) initiative was prompted by the devastating 2004 tsunami that hit Southeast Asia on December 26. The goal is to develop guidelines and best practices for SAIs and stakeholders to create a potential audit trail prior to natural disasters occurring.