E-guide On Participatory Audit

The Basics of Supreme Audit Institutions-Citizen Engagement

  1. Module 01
  2. 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.

An Approach to SAIs
An Approach to CSOs

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Bibliography

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TPA Initiative – ACIJ (2013): “Audit Institutions in Latin America. Transparency, Citizen Participation and Accountability Indicators”.

Cornejo, C., Guillan, A. & Lavin, R. (2013): “When Supreme Audit Institutions engage with civil society: Exploring lessons from the Latin American Transparency Participation and Accountability Initiative”, U4 Practice Insight Nº5, Bergen, U4 Anti-Corruption Resource Centre - Chr. Michelsen Institute.

O´Donnell, Guillermo (2001): “Horizontal. Accountability: The legal institutionalization of mistrust”, Buenos Aires, PostdataN°6, pp. 11-34.

OECD (2013): “Citizen Engagement and Supreme Audit Institutions” (Stocktaking Report: DRAFT).

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INTOSAI (2010):“Principles of transparency and accountability”,ISSAI 20.

INTOSAI (2010):“Principles of Transparency and Accountability - Principles and Good Practices”, ISSAI 21.

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INTOSAI (1977): “Lima Declaration”.

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UN (2003): “United Nations Convention against Corruption”.