Performance Auditing of the National Strategy and Plans of Protection and Rescue Management in BiH

Each country has to have national strategy to reduce disaster risks through development policies and plans at different administrative levels. In this article, researchers used International Standards of Supreme Audit Institutions 5510 – The audit of disaster risk reduction in combination with statistical non-parametric tests to assess adequate incorporation/harmonization of the national strategy and action plans within protection and rescue management in Bosnia and Herzegovina. The results of the data analysis revealed that there is no difference in prepared plans between different administrative levels but the National Strategy should be re-drafted and presented for approval.