On 26 December 2004 a massive tsunami struck 14 countries around the Indian Ocean. Over 230,000 people were killed and the property and livelihoods of many more were destroyed.
Public and private donors provided 14 billion USD in humanitarian aid to the regions affected by the South-East Asia disaster. SAIs that carried out audits found it difficult to unravel this complicated web of aid flows. Arrangements for transparency and accountability proved inadequate.