E-guide On Participatory Audit

Citizen Engagement Practices by Supreme Audit Institutions: Tools and Methods

  1. Module 02
  2. Citizen Participation in the Audit Process
  3. Engagement Tools

Participation During the Planning Phase

It is important that SAIs possess adequate mechanisms to direct their auditing plans to better reflect the social demand for control. The institutional relevance and general effectiveness of oversight agencies’ work is significantly increased if the preferences and interests of the ultimate beneficiaries are actively considered in the design and performance of SAIs’ work.

INTOSAI standards on transparency and accountability emphasize the importance of setting up formal mechanisms by which the public can make suggestions and lodge complaints about alleged irregularities in public bodies. That imput could serve as the basis for future audits (ISSAI 20 and 21, principle 9, and others).

Unlike complaints from the public, which generally are individual—even anonymous—and can be made at any time through different means, participatory planning consists in institutionalizing the process of engagement through public hearings and meetings in which CSOs are called before the SAI’s annual plan is drafted to suggest programs or entities to be audited. The expertise and knowledge CSOs and other external actors possess of certain issues and problems in the field are highly valuable and complementary in identifying areas where oversight is needed.

Annual Multi-stakeholder Planning Meetings
Thematic Workshops
Citizen Complaint Mechanisms
Check the Korea BAI Experience on Participatory Auditing

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Bibliography

Nino, E. (2009): “Access to Public Information and Citizen Participation in Supreme Audit Institutions”, Buenos Aires, ACIJ.

IDI-INTOSAI (2013): “How to increase the use and impact of audit reports”.

DESA & INTOSAI (2011): “Effective practices of cooperation between SAIs and citizens to enhance public accountability”.

UN (2006):“Dialogue on Civil Society Engagement in Public Accountability”, Workshop Report, Manila, Philippines.

Cornejo, C. (2012): “Citizenship and Supreme Audit Institutions: Transparency, Civic Participation and Accountability”, report on the Expert´s Forum, coordinated on behalf of the TPA INITIATIVE (April 16th to 27th, 2012) in the Journal of the Ibero- American Experts’ Network Nº 9, pp. 42-47, Madrid, 1st semester.

TPA INITIATIVE – ACIJ, (2013): “Information Technologies and Public Control in Latin America. Contributions and Best Practices for the Strengthening of Supreme Audit Institution Websites”.

Castro, M., Cornejo, C. et al (2013): “Transparency, Participation and Accountability in Public Oversight: advancing Latin American SAIs agenda at the subnational level” in Supreme Audit Institutions. Accountability for development, NOMOS, INTOSAI-GIZ.

UN-INTOSAI (2011): “Audit and Advisory by SAIs: Risks and Opportunities, as well as Possibilities for Engaging Citizens”, Conclusions of the 22nd Symposium held in Vienna, March 5–7.

Van Zyl, A. (2013): “Greasing the Wheels of the Accountability System: How Civil Society Organizations close the Gap between Transparency and Accountability”, Washington D.C., International Budget Partnership.

Dassen, N. Arias, J. et al (2009): “Strengthening responsibility from public officials: building bridges between oversight agencies and civil society”.

Ramkumar, V. &Krafchik, W. (2006): “The Role of Civil Society Organizations in Auditing and Public Finance Management”, The International Budget Project.

Guillan Montero, A. (2012): “Building bridges: Advancing transparency and participation through the articulation of Supreme Audit Institutions and civil society”, Paper presented at the 2nd Transatlantic Conference on Transparency Research, Utrecht, June 7-9.

ELLA (2012): “The Latin American Approach to Improving Public Spending Oversight”.

OLACEFS – GIZ/BMZ (2012): “Citizen participation in public oversight: good practices for strengthening relationships between SAIs and citizenship”, Commission on Citizen Participation, San José.

INTOSAI (2013): “Challenges of SAIs regarding Sustainable and Efficient Ways to Communicate their Audit Findings and Recommendations”, INTOSAI Basic Paper, 22nd UN/INTOSAI Symposium, Vienna, March 5-7.