Audit and Civil Society
by Dr. Ho Bum PyunBoard of Audit and
Inspection,
Republic of
Korea,
May 2005
This report discusses the development of a close relationship,
in
South Korea, between citizens
and the country’s public audit institution. The Board of Audit and
Inspection (BAI) of the
Republic of
Korea — the country's apex
audit institution — has introduced a series of measures in order to
encourage active participation of citizens within its audit activities.
The BAI has implemented an "Audit Advance Notice System" through which it
informs citizens about its planned audit activities and invites citizens
to report on instances of corruption, mal-administration, and other wrong
doings by the agencies under audit.
Media and Audit: Strengthening Peoples' Right to Public Resource
Management
by Mahfuz Anam, May 2005
This report discusses the
new and emerging role of the media, especially in developing countries, in
strengthening transparency and accountability within public institutions.
As a ‘watchdog’ of public agencies, the media plays a critical role in
informing public discourse on governance. In performing its 'watchdog'
function, the media shares a common ground with public auditors and as
such with Supreme Audit Institutions (SAI). This common ground is
highlighted through the experience of a Bangladeshi newspaper — the Daily
Star — in combating corruption by publishing news stories with key
findings on corruption contained in audit reports prepared by the
country's SAI — the Comptroller and Auditor General.
Auditing for Social Change: Learning from Civil Society Initiatives
by Samuel Paul, May 2005
This paper discusses an
initiative of the Public Affairs Center (PAC) — a civil society
organization based in
Bangalore,
India — in developing
a methodology that evaluates the accountability of public service agencies
in the city. PAC conducts an opinion poll among city residents to measure
the relative efficiency in service delivery of different public agencies.
The findings are then presented in the form of "report cards," which rank
the agencies based on their performance. The paper discusses the
potential for Supreme Audit Institutions to adopt the report card
methodology as part of its audit activities.
Audit and Legislative Oversight: A Developing Country Perspective
By Vinod Sahgal/South
Asia Regional Financial Management Team, May 2005
This paper discusses the
role of the legislative Public Accounts Committees (PAC) in strengthening
public finance management in the Commonwealth countries, which practice
the
Westminster form of governance. The
paper offers several recommendations for reforming the PAC and improving
its oversight of public finances especially through establishing a
strategic relationship with the country's Supreme Audit Institution.
