Resilience in crisis and emergency management: the role of performance audit

Public sector organisations (PSOs) operate in an environment of unprecedented complexity and volatility, facing challenges such as natural disasters, financial and economic fluctuations, and social issues. These complexities strain their capacity to deliver services effectively. Performance audits assess PSOs’ ability to anticipate, plan for, sustain, and recover from crises, strengthening resilience by systematically identifying vulnerabilities and enhancing adaptability. The paper examines PSOs’ actions in Australia and New Zealand during crises and analyses performance audit evaluations and recommendations. Although PSOs responded to the crises, the paper identifies several deficiencies in governance and accountability, procurement and financial management, data integrity and information management, network building, and operational efficiency. Strengthening these areas is essential to enhance organisational resilience, preparedness, and recovery capacity in future crises.