Lead authors: Renzo Lavin & Carolina Cornejo (ACIJ)
Contributing authors: Sruti Bandyopadhyay (World Bank)
- Module 01
- Understanding Each Other Better
Understanding Each Other Better
Before a meaningful and effective collaboration between SAIs and citizens can be formed, both parties must understand each other. For that to happen, SAIs and citizens need to know as much as possible about each other, including organizational structure, characteristics (strengths and weaknesses), the type of work each does, and the relationships they have with other stakeholders. That information, along with an understanding of the audit process, is critical to identifying potential areas of collaboration and also to managing expectations regarding goals to be achieved through SAI–citizen engagement.
The following sections provide comprehensive information on the nature of SAIs and CSOs and their defining characteristics; a description of the audit cycle; and information about other relevant stakeholders—such as parliaments and the media—in the accountability environment that play an important role in strengthening budget oversight mechanisms.