The e-guide is envisioned as a live, practical document to guide and inform SAIs, civil society organizations (CSOs), and the public about the challenges and benefits of engagement, as well as on how to engage. It has the aim to become a repository of knowledge about the topic, directed at SAI members, as well as other stakeholders who may benefit from increased interaction with the oversight agencies.
Specifically, the e-guide aims to do the following:
- Support initiatives that help shift the paradigm governing the way audits are conducted by involving citizens in the process.
- Support initiatives that will help maximize the effect of external oversight to ensure more efficient and effective use of public resources and to prevent mismanagement and corruption, resulting in improved governance.
- Contribute to poverty reduction efforts by supporting innovative models aimed at increasing the value of audits and ensuring access to basic services for the poorest.
- Provide an interactive, virtual platform where practitioners can access information about and good practices for SAI–CSO.