ublic participation is generally defined as activities by which people's concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion...
For SAIs, as representatives of citizens in evaluating and monitoring government expenditures, social responsibility is demonstrated through audit work quality and performance in a manner that satisfies public opinion and contributes to government accountability and transparency (the main components of good governance). In this way, SAIs strengthen public confidence, which helps promote social capital...
Performance audits are often long and complex, and the public a diverse audience who want to know if administrators are making good use of public resources in a broad range of critical areas. These factors make producing readable reports a challenging task. However, by keeping the final product in mind and following guidelines, SAIs can...