Search

Begin New Search Topic Audit Publication Year within 5 Years

1. Making It Work: Institutionalising Social Audits in Meghalaya in India

Author:
Rajika Seth, Sidharth Santhosh, Avani Kapur, Neeha Susan Jacob, and Pritika Malhotra
Publication Date:
04-2023
Content Type:
Special Report
Institution:
Centre for Policy Research, India
Abstract:
In April 2017, Meghalaya enacted the Meghalaya Community Participation and Public Services Social Audit Act, 2017. The Meghalaya Society for Social Audit and Transparency (MSSAT) is responsible for implementing the Act. This legislation is the first of its kind in the country. This policy note aims to unpack how social audits have been institutionalised in Meghalaya. By identifying strategic action that the State government took to pass the Act, the policy note presents reflections on the current state of affairs on social audits. It thus identifies core areas that the State government and the social audit unit can strengthen to ensure that efficient audits are conducted, thereby meeting the Act’s objectives.
Topic:
Domestic Policy, Public Service, Audit, and Local Government
Political Geography:
South Asia and India

2. 2022 Georgia Risk-Limiting Audit Final Report

Author:
The Carter Center
Publication Date:
10-2023
Content Type:
Special Report
Institution:
The Carter Center
Abstract:
The Carter Center observed the post-election, risk-limiting audit for the 2022 midterm elections in Georgia. This final report summarizes the Center’s observations, findings, and recommendations.
Topic:
Elections, Democracy, Risk, and Audit
Political Geography:
Eurasia and Georgia

3. Risk-Limiting Audits: A Guide for Election Observation Efforts

Author:
The Carter Center
Publication Date:
06-2022
Content Type:
Special Report
Institution:
The Carter Center
Abstract:
The risk-limiting audit (RLA) is a statistical technique for limiting the risk of certifying an incorrect election outcome — that is, the risk that the apparent winner did not in fact receive the most votes. A random sample of paper ballots is visually checked by auditors, and the results are compared with the outcome reported by the tabulator/scanner equipment. If there is sufficiently strong statistical evidence based on this sample that the reported outcome was correct, the audit stops and the tabulated result is confirmed. If evidence from the sample is inconclusive, another sample is drawn, potentially progressing all the way to a full hand recount. The RLA thus either confirms the reported outcome or corrects it.
Topic:
Elections, Election watch, Election Observation, and Audit
Political Geography:
Global Focus

4. Risk-Limiting Audits: A Guide for Global Use

Author:
Erica Shein and Alexandra Brown
Publication Date:
03-2021
Content Type:
Commentary and Analysis
Institution:
International Foundation for Electoral Systems (IFES)
Abstract:
Contentious elections are a stress test for governments. Trust is hard won, easily lost and very difficult to restore. Election audits can enhance voters’ confidence in the results, if they are grounded in the law and performed by well-trained officials, and follow a predictable, transparent and observable process. A new guide from the International Foundation for Electoral Systems (IFES) focuses on the risk-limiting audit (RLA), a type of post-election tabulation audit that relies on statistical evidence to confirm that the election outcome is correct. Compared to other types of audits, RLAs can be more effective and efficient. The U.S. has been the primary laboratory for RLA testing, with more than 60 piloted and 10 states currently requiring or allowing them. A long-time partner of election administrators around the world, IFES is dedicated to expanding the range of tools available to reinforce confidence in the electoral process and ensure that outcomes reflect the will of the voters. Risk-Limiting Audits: A Guide for Global Use considers how RLAs could have global application and utility – particularly to build trust in election results. The guide provides a basic framework for testing RLAs in diverse contexts by outlining foundational prerequisites and operational, legal and regulatory considerations. IFES will continue to refine and expand on this primer as new findings emerge.
Topic:
Elections, Risk, and Audit
Political Geography:
Global Focus

5. Open Government in Education: Learning from Social Audits in India

Author:
Kiran Bhatty
Publication Date:
06-2021
Content Type:
Case Study
Institution:
Centre for Policy Research, India
Abstract:
This study looks at the first social audit of education undertaken in India, under the aegis of the National Commission for Protection of Child Rights (NCPCR). It was conducted as a pilot project across ten states of India. Social auditing is a powerful method for increasing open government, which relies on citizens as the primary agents. It is built on the principle that information increases engagement of citizens and helps to establish their priorities. Based on this, citizens can act as effective monitors of their entitlements.The study reviews two of the ten sites where social auditing has been implemented to learn from the different stakeholders what the achievements and challenges were. It argues that for such citizen-led monitoring to take place, tools and processes of engagement, as well as platforms for citizen-government interaction, are required. These are the elements that the social audit methodology strives to provide. In addition, as many communities may not be equipped to initiate and sustain such processes, a facilitating organization or agency is necessary, at least in the initial period, before social auditing can be institutionalized. In order to close the feedback loop, follow-up with the government is also essential. The analysis underscores the importance of citizens having direct access to information and to platforms that allow them to dialogue with the State. It demonstrates that accountability can be established through such processes and that they can lead to empowerment of marginalised social groups, such as women. However, they require investment in time and resources to get started and then to keep on going. A commitment from government agencies to pursue strategies that facilitate access to information and citizen engagement, as well as provide follow-up are, therefore, the core requisites for a successful social audit. At the same time, a non-confrontational approach that favours building bridges and working collaboratively with government actors also plays an important role in making social audits work.
Topic:
Education, Government, Accountability, Audit, Civic Engagement, and Monitoring
Political Geography:
South Asia and India

6. Kamu İç Denetçilerinin Kariyer Yolu ve Motivasyonu Üzerine Bir Değerlendirme

Author:
Arif Yıldız and Tuncay Yılmaz
Publication Date:
12-2020
Content Type:
Journal Article
Journal:
Bilgi
Institution:
Sakarya University (SAU)
Abstract:
Kamuda iç denetim, iç denetçiler tarafından yürütülmekte, yeterli sayıda denetçisi olan kurumlarda ayrı iç denetim birimleri ve iç denetim birim başkanları bulunmaktadır. İç denetimin kuruma değer katabilmesi konusunda iç denetçilerin mesleki yeterliliği, karakteri ve motivasyonu çok önemlidir. İç denetçilerin temel ürünleri olan raporlamalar ile raporun içerisinde yer alan bulguların ve önerilerin yeterliliği, her ne kadar analizlere dayansa da iç denetçinin yargı ve kanaatlerinin bir sonucudur. Motivasyonu yüksek olan bir iç denetçi, daha doğru bulgular tespit edebilecek, daha uygulanabilir ve yerinde öneriler sunabilecek ve kuruma daha fazla değer katacaktır. Bu çalışmada, iç denetçilerin kariyer yolu incelenerek 2020 yılı mart ayında Bakanlıklarda görevli iç denetim birim başkanları ile yapılan yarı yapılandırılmış mülakatlar sonucunda iç denetçilerin motivasyonları üzerinde etkili olan hususlara değinilmiştir. Sonuç olarak; teşkilat kararnamesinde iç denetim biriminin yer almaması, iç denetim birim başkanlarının statüsü, iç denetimin kurumdaki yeri, yönetici desteği, iç denetçilerin kariyer yolu, kültürel yapı, teftiş kurullarının yapısı ve ilişkisi, ilk iç denetçilerin müfettiş veya kontrolör kökenli olmaları başlıkları altında toplanan konuların iç denetçilerin motivasyonu üzerinde etkili olduğu değerlendirilmiştir.
Topic:
Employment, Public Sector, and Audit
Political Geography:
Turkey

7. The Georgia Risk-Limiting Audit/Hand Tally: A Carter Center Observation Report

Author:
The Carter Center
Publication Date:
11-2020
Content Type:
Special Report
Institution:
The Carter Center
Abstract:
Following the November 2020 election, Georgia conducted a risk-limiting audit (RLA) of the presidential race. This audit constituted the largest hand tally of an election race in U.S. history. The Carter Center, which has observed more than 110 elections in 39 countries, was the only nonpartisan organization credentialed by the Office of the Secretary of State to provide an impartial assessment of the implementation of the audit process. The Center had the same access provided to the political party monitors who were present throughout the state. In deploying independent monitors to observe the Georgia RLA, The Carter Center hoped to bolster voter confidence in Georgia’s electoral process by assessing the state’s efforts to improve the transparency of its elections.
Topic:
Corruption, Elections, Voting, Participation, Election Dispute, and Audit
Political Geography:
North America and United States of America

8. Citizen Participation in Latin America’s Supreme Audit Institutions: Progress or Impasse?

Author:
Marcos Mendiburu
Publication Date:
08-2020
Content Type:
Working Paper
Institution:
Accountability Research Center (ARC), American University
Abstract:
The notion of citizen participation in external audit processes dates back to the end of the 20th century. A few declarations of the General Assembly of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) and the work of its Citizen Participation Commission (CPC) have contributed to its conceptualization and recognition, encouraging the work of Supreme Audit Institutions (SAI) around this theme. This has been reflected in the institutional strategic plans and annual reports of a set of SAIs in the region. Therefore, the current debate now goes beyond whether citizen participation in the audit process is necessary and why. After more than two decades since the first reference to citizen participation in external auditing in a statement from the OLACEFS General Assembly, the question is how much and in which way SAIs’ promotion of citizen participation has made progress, and what are the results to date. That is to say, the question currently centers around the scope and depth of such citizen participation. Based on in-depth interviews and desk-review, as well as submitting requests for information, the analysis shows that the incorporation of the term “citizen participation” as an ingredient for audit process has advanced at a faster rate than its implementation. The implementation of citizen participation varies significantly among SAIs in the region in terms of its scope and depth. In many cases, it is still limited to a bounded exercise—generally a particular type of practice and/or to promoting participation during a specific phase of the audit cycle. Nonetheless, there is no evidence of the existence of a meaningful strategy—with specific objectives, instruments and results indicators—for citizen participation linked to broader organizational and learning processes within SAIs, nor a profound transformation in the exercise of audits. For this reason, after 20 years, it is worth considering whether progress is really being made, or there is an impasse in addressing citizen participation by SAIs in the region. In terms of the scope of citizen participation in oversight in the audit cycle, with exceptions, there is a significant deficit of practices and experiences of participation in SAIs during the phase of executing audits and following up on the findings and recommendations issued by SAIs. Regarding the depth of citizen participation in audits, there is an emphasis on the use of citizen complaints or channels for denunciations [although evaluations of its effectiveness are lacking] as well as dissemination of audit reports, followed by public awareness or training. However, according to the maturity model on citizen participation proposed by the Declaration of the OLACEFS General Assembly of Punta Cana in 2016, the practice of citizen complaints is associated with its most basic level of citizen participation. Furthermore, SAIs tend to promote consultative practices rather than collaborative practices, unlike other innovative spaces for participation, such as the Open Government Partnership. Finally, the number of SAIs that use new information and communication technologies for participation and collaboration with citizens is limited—beyond the use of online complaint systems and social media for communicating SAI work. For this reason, the question arises as to how far SAIs are adapting to the latest innovations and changes in citizen participation. This working paper provides an overview of citizen participation in external auditing in Latin America. After the introduction, Chapter 2 presents a synthesis of the evolution on citizen participation within the OLACEFS, as well as the progress observed in SAIs in the region. Chapter 3 proposes an analytical framework on citizen participation in auditing based on two dimensions: its scope and depth. Chapter 4 examines a set of SAI citizen participation practices in the region according to the four-level classification (basic / low / intermediate and advanced) proposed in the OLACEFS Declaration of Punta Cana. Chapter 5 analyzes a couple of practices and experiences of citizen participation in auditing due to its degree of institutionalization: participatory planning in the annual audit program of Argentina’s General Audit Office and the articulated audit at the General Comptroller Office of Colombia. Chapter 6 delves into the citizen participation policy of the General Comptroller Office of Colombia. Finally, the conclusion highlights some findings and recommendations for the future. As a result of the analysis undertaken, this study recommends that the OLACEFS’ Citizen Participation Commission promote an evaluation of the extent of citizen participation in each SAI according to its proposed levels of maturity, and that each SAI publicly reports on the effectiveness of the practices implemented (including the SAI’s responsiveness) as well as the impact of such citizen participation on external auditing. Brendan Halloran of the International Budget Partnership contributes a preface that frames citizen engagement with Supreme Audit Institutions in the broader context of accountability ecosystems. This study was commissioned by ControlaTuGobierno and ARC as a background study for the International Seminar on Citizen Participation and Oversight, held Sept. 2-4, 2020 with governmental and civil society participants from Argentina, Brazil, Chile, Colombia Mexico and Peru. https://fiscalizacion2020.mx/
Topic:
Accountability, Transparency, Participation, and Audit
Political Geography:
Latin America