Engagement with Civil Society A Framework for SAIs Purpose of this How to use framework the framework

This framework is intended for SAIs While the framework deals with the main forms of framework – simply click on the link embedded in the that have taken, or are considering citizen and civil society engagement and outlines underlined text for the resource document to open. taking, a strategic decision to important principles that SAIs can apply when (If your internet speed is slow, please be patient as strengthen their engagement and undertaking such engagements, this is not a good the hyperlinked document may take a while to open, cooperation with civil society with practices guide. depending on the size of the document.) the aim of improving their audit However, a diverse body of good practices and The good practices section will be continuously impact. other information in support of the framework have updated with new information as and when it becomes been provided in the good practices section of the available. We therefore invite INTOSAI members and The purpose is to explain the knowledge centre of the INTOSAI Community Portal. partners to notify the CBC secretariat of any new rationale for and benefits of such In addition, the reader will find useful links to relevant practices that may become available by emailing the engagements, and to provide a set resources in various places within the text of the CBC Secretariat at [email protected]. of principles based on global good practices for SAIs to use to guide their engagements. Definitions The framework is not an INTOSAI In this framework, the term civil society is used to refer based on ethical, cultural, political, scientific, religious pronouncement. Application of to both individual citizens and civil society organisations. or philanthropic considerations”. Examples include: the framework and its principles community groups, non-governmental organisations, is therefore voluntary. It has been According to the European Union definition, civil labour unions, indigenous groups, charitable produced following the relevant society refers to “all forms of social action carried out organisations, faith-based organisations, professional INTOSAI quality assurance protocols. by individuals or groups who are neither connected to, nor managed by, the State”. It should also be associations, and foundations. While the framework is intended mentioned that civil society is independent from SAIs engage directly with individual citizens; however, for SAIs, we trust that many private enterprise or commerce. seeking citizen perspectives by reaching out to other stakeholders such as SAI The Word Bank defines civil society as “a wide array those directly affected by certain policies or services, development partners, academia of non-governmental and not-for-profit organizations can be complicated and costly. SAIs may therefore and think-tank organizations will that have a presence in public life, expressing the choose to work with civil society organisations as an find it beneficial. interests and values of their members or others, intermediary and a bridge between SAIs and citizens.

ENGAGEMENT WITH CIVIL SOCIETY 1 A Framework for SAIs 1. Background

In July 2011, the biennial UN/INTOSAI symposium held in At a global webinar of INTOSAI’s Capacity Building Committee in June 2020 attendees Vienna focussed on “Effective practices of cooperation from across all regions of INTOSAI confirmed between Supreme Audit Institutions (SAIs) and citizens to the need for guidance on SAI engagement enhance public accountability”. The symposium explored with civil society given the global recognition of civil society as a key actor and engagement practices of cooperation between SAIs and citizens, and partner in government, in development and in highlighted new approaches that could strengthen accountability ecosystems. This framework was produced as a result of this expressed need. SAI audits to the benefit of citizens.

Recognition of the value of civil society adopted a ground breaking new International participation in SAI audits, however, had Standard, INTOSAI-P 12 – The Value and originated at regional level already when Benefits of Supreme Audit Institutions – in 1995 the Organization of Latin American making a difference to the lives of citizens. and Caribbean Supreme Audit Institutions In the XXIII INCOSAI Outcomes Report expressed support for citizen participation of 2019 (“the Moscow Declaration”), the in external audit. With a number of formal INTOSAI community continued to recognise declarations and, through the work of its the importance of engaging with citizens, Citizen Participation Commission, this acknowledging that “public engagement INTOSAI region has made steady progress tools catalyze inspiration in the public, increase in this area. public trust, enable concentration of mutual In 2013 at its Congress held in Beijing, the SAI efforts, and encourage innovative solutions community recognized the citizen as a key to public challenges”. beneficiary of the work of SAIs when INTOSAI

ENGAGEMENT WITH CIVIL SOCIETY 2 A Framework for SAIs 2. Introduction

The recent COVID-19 global pandemic has SAIs engage with civil society at various This framework presents the main benefits of shown that societal shifts are becoming more levels of maturity, ranging from one-way SAI-civil society engagement, outlines steps complex and unexpected. As key accountability communication to more sophisticated in the implementation of an engagement institutions in this evolving context, an relationships which involve two-way flows strategy, and highlights principles that SAIs increasing number of SAIs recognise the value of information at strategic and audit- can apply when engaging with civil society. of deepening engagements with civil society engagement levels, and even as partnerships. While this framework outlines useful principles as a way of maintaining their relevance to There is also a difference in the scope for SAI-civil engagement, it recognises the enable value-adding and impactful auditing. and depth of engagements, as SAIs try to uniqueness of the country-context of every identify the most effective ways to engage. Engagements with civil society at various SAI. The framework also supports SAIs in Nevertheless, SAIs that have embarked on stages of the audit process can provide the development of their own professional the journey of engaging civil society find that information that will enhance the SAI’s approach to engaging with civil society in the complementarities achieved, resulted in understanding of its fast-evolving operating accordance with their mandates and national better-informed audits, stronger oversight and environment and key audit risks. In addition, laws and regulations. more effective accountability. Government’s transparency, accountability, democratic vulnerability to corruption or wastage of participation and public trust are enhanced resources is also reduced. through engagements with civil society.

SAIs engage with civil society at various levels of maturity, ranging from one-way communication to more sophisticated relationships which involve two-way flows of information at strategic and audit-engagement levels, and as partnerships.

ENGAGEMENT WITH CIVIL SOCIETY 3 A Framework for SAIs 3. Modalities of engagement

3.1 Ways of engagement SAIs that engage in two-way communication 3.2 Engagement levels do so mainly to gain civil society perspectives SAIs tend to engage with civil society in at least Civil society engagements take place at two and obtain information that can benefit the three ways: levels at least. audit process. At a strategic level this approach ■ One-way engagement where the SAI is used to improve the SAI’s overall planning; at ■ Firstly at strategic or institutional level: This informs civil society audit engagement level this approach is most entails establishing strategic relationships with commonly used to inform performance audits, civil society organisations with shared objectives. ■ Two-way engagement where the SAI but is also used for other types of audit and for Engagement is aimed at the exchange of broad consults civil society, and policy evaluations carried out by certain SAIs. insights that could mutually strengthen the SAI ■ In collaborative relationships or partnerships In addition, and subject to the SAI’s mandate, and the civil society organisation’s relevance with a common purpose. SAIs also use two-way engagements to enable and impact. These relationships are identified, civil society to submit information on possible prioritised and managed centrally within the SAI, One-way engagement is the most common instances of maladministration, irregularities, often with close involvement of the head of SAI. form of SAI engagement with civil society. fraud or corruption. Some SAIs, empowered by This is driven by SAIs’ obligation to report on ■ Secondly, at the level of audit engagement their mandate, also respond to enquiries from audit results and thereby enable the public teams: This entails proactively establishing civil society. to hold government accountable, supporting communication lines with civil society transparency, strengthening accountability SAIs also collaborate with or form partnerships organisations with a shared interest in the and building public trust. SAIs fiercely with civil society to achieve a common purpose. subject of the audit and that can potentially defend their right and obligation to report During this type of engagement, the SAI allows enhance the audit process. These relationships on their work, and informing civil society is civil society to participate in the SAI’s audit can be identified either centrally and passed core to this fundamental right of SAIs. This process. Another form of collaboration is on to the audit team, or can be identified by is likely to remain the main method of SAI when the SAI collaborates with civil society the audit team themselves. As civil society engagement with civil society, and is key to in the context of a social audits carried out by organisations often operate in sectors ensuring understanding of and support for civil society. corresponding with global or national the important role of SAIs. development goals, the SAI should ensure internal coordination of its audit teams’ engagements with civil society in order to maximise the value of engagements and in support of an integrated audit approach.

ENGAGEMENT WITH CIVIL SOCIETY 4 A Framework for SAIs 4. The benefits of engagement with civil society

In a 2021 survey by the Canadian Audit and Accountability Foundation, respondent SAIs indicated that engagement with civil society resulted in various benefits. These benefits include –

Identifying impactful audit topics with high risk and materiality

Better understanding the effectiveness and impact of government programmes

Learning from civil society’s experiences on the ground locally and internationally

Creating a listening audience eagerly awaiting audit reports

Building community engagement and educating community groups about the role of the audit office

Enhancing the credibility of the audit office

Having civil society advocate for and monitor the implementation of audit recommendations

ENGAGEMENT WITH CIVIL SOCIETY 5 A Framework for SAIs 4. Benefits of SAI-civil engagement continued

For purposes of this framework, the following five broad areas of benefit, each with typical forms of engagement associated with such benefits, have been identified and are discussed in detail.

Benefits of SAI-civil society engagement

Better Greater public informed citizens, support for better informed the SAI audits

Greater Increased SAI accountability through capacity social audits

Better reach and impact of audit results

ENGAGEMENT WITH CIVIL SOCIETY 6 A Framework for SAIs 4. Benefits of SAI-civil engagement continued

4.1 Better-informed citizens, » Presentations prepared for specific civil ■ Providing opportunities on the SAI website for better-informed audits society audiences such as professional civil society to make contributions to planned associations, foundations, think-tank performance audits where the information is ■ Better-informed citizens: SAIs are committed organisations, academia (with a focus on used to inform the audit objective, scope and to ensuring that civil society is informed of governance and accountability), etc. audit criteria. the results of the SAI’s audits to enable them ■ Better-informed audits: One of the main ■ SAI surveys among civil society as part of the to hold government and the public sector reasons why SAIs engage with civil society is audit process. accountable. to enhance their audit programmes and to ■ Mobile phone Apps that enable civil society The main channels of engagement used by obtain a better understanding of the audited to rate the quality of public services, and/or SAIs to inform civil society include – entity, its environment and potential audit risks. report corrupt activities, and propose audit Engagement with civil society provides the SAI » Publication of citizen-friendly audit reports topics, especially for performance audits. with better insights about the effectiveness on the SAI’s website of services to citizens, and the quality and ■ Public hearings or online feedback » Press releases and public briefings on audit relevance of audits. Civil society, as users and/or mechanisms for civil society complaints, outcomes upon publication of an audit report beneficiaries of government services, affected which follow a systematic approach to dealing with the grievances received. » Radio and television or other media interviews groups or substantive topic experts, can potentially provide useful evidence on specific Mostly such mechanisms are established » Various social media platforms to share audit audit topics, or provide perspectives that could in accordance with the SAI’s mandate. results and key messages about the audit assist the SAI with deeper audit risk assessment ■ Whistle-blower mechanisms as an outcomes. SAIs also increasingly use social and sample selection. These perspectives can information channel for the SAI in relation media to reach civil society. This supplements range from well-organised data or research to high-risk areas. SAI engagement with the formal media, who reports to rudimentary citizen reports on a ■ Some SAIs involve members of civil society in most SAIs have recognized as a powerful variety of aspects such as government service expert panels to obtain advice and feedback replicator of their findings delivery trends, the impact of government policy on particular topics, and for insights which » Expert panels (which the SAI establishes implementation, fraud risks or instances of fraud. are helpful to better define the subject to be for inputs to the audit process) are used Channels of engagement include – audited, and possible approaches to define to convey the audit findings as part of the the audit questions and methodology. SAI’s communication strategy and feedback ■ Annual invitations from the SAI to civil society processes to submit suggestions for the SAI’s annual ■ In the case of public policy evaluations audit plans or audit topics. When considering carried out by certain SAIs, civil society » Meetings with civil society to elucidate civil society suggestions the typical criteria (or “stakeholder representatives”) is closely SAI audit results, and applied by a SAI would include risk potential; involved in most stages of the evaluations. level of expenditure; change in key indicators; current events; special public interest, and preventive effect. ENGAGEMENT WITH CIVIL SOCIETY 7 A Framework for SAIs 4. Benefits of SAI-civil engagement continued

■ Social audits can also serve as a source of ■ In certain SAIs, civil society acts as an 4.3 Better reach and impact insight to the SAI based on information that extension of the audit by receiving training of audit results the social auditors share with the SAI during and accreditation from the SAI to serve as a social audit where they cooperate with the monitors of government programmes. SAIs pro-actively engage with civil society SAI (see paragraph 4.4 on “social audits”). Known as citizen oversight, the volunteers to present audit results and elucidate the focus on public works programmes, the implications of the audit findings. While such 4.2 Increased SAI capacity contracting of goods and services, and other engagements help to disseminate the audit Some SAIs partner with civil society to increase government interventions involving public results, they also empower civil society to their capacity during audits. Examples of such resources. The civil society participation is participate more effectively in the applicable cooperation include – voluntary and there is no contractual or accountability and governance processes. This pecuniary relationship between the volunteers enables civil society to play a more active role in ■ Audits where the SAI includes civil society and the SAI. the accountability ecosystem, gain ownership in the audit team. The SAI usually prepares of audit reports, and possibly demand concrete ■ In certain SAIs, civil society assists the SAI in the initial audit design before involving civil responses from government to act upon building the capacity of the SAI’s auditors to society as part of the audit team. Such audits audit recommendations. Examples of forums better understand the subject-matter to be are often guided by a formal agreement with whom SAIs engage include civil society audited through “training”. The civil society signed by the SAI, the relevant government networks or individual organisations, academic organisations have expertise and help the authority, and the participating civil society and research institutions, policy think-tanks, auditors to better understand the context, organisations. Engagement with civil society business and procurement forums, taxpayer the audit topic and the characteristics of during the execution phase of an audit has associations, etc. Some SAIs use civil society the beneficiaries of the public programme the potential to result in more comprehensive expert panels after completion of audits to to be audited. and inclusive audit evidence. (For some SAIs convey the audit findings as part of their civil society participation in audits may not ■ SAIs also gain insight from civil society on communication strategy and as a feedback be possible given issues relating to mandate, how best to design and conduct surveys for process. confidentiality requirements and conflict audits, and in some cases to help develop of interest. In such instances, the parallel the audit framework and appropriate criteria system of social audit may very well be against which the audit teams can conduct considered. See also paragraph 5.8 for client assessments. confidentiality considerations during audits where civil society is involved.)

ENGAGEMENT WITH CIVIL SOCIETY 8 A Framework for SAIs 4. Benefits of SAI-civil engagement continued

Civil society can help SAIs in their efforts to beneficiaries and other stakeholders of a In the public accountability ecosystem, a better communicate their audit findings and government activity or project are involved well-executed social audit can therefore make them accessible. Some civil society at every stage: from the planning to the complement the very vital SAI audit, resulting organisations have taken the initiative to implementation, monitoring and evaluation. in a more comprehensive accountability monitor accountability information produced A social audit can also be defined as a picture in support of the mission of the by SAIs by developing platforms to access and community-led process that facilitates public SAI and greater overall accountability. track audit results, while some have been set participation in the monitoring of government When a SAI decides to support or cooperate up specifically formonitoring government service delivery and expenditure. It assesses on a social audit, it is good practice to breaches and government’s progress in how well a government programme or clarify arrangements in a memorandum correcting such breaches, including the project is performing from the beneficiary’s of understanding. government’s response to the audit findings point of view. During the social audit process, and recommendations. In some countries, civil community members – often supported society organisations train SAI stakeholders on by a civil society organisation – study the SAI’s role and how to make effective use government documents and compare of SAI audits results, including stakeholders them to their experiences as recipients of a such as parliament, the media or other CSOs, public service. Evidence and experiences are so that they can better understand the collected, presented, and then discussed with audit work. Furthermore, some civil society government officials at a public hearing. organisations are also well-connected to the A social audit is rooted in the facts and figures media, which may be an asset when it comes that the government itself releases in official to media follow-up of responses to audit results documents, and focus is on the outcomes and and the effective implementation of audit impact of government services on key public recommendations. service-users. 4.4 Greater accountability through social audits In the public accountability ecosystem, a well-executed social Some SAIs engage civil society in relation to audit can therefore complement the very vital SAI audit, resulting social audits. in a more comprehensive accountability picture in support of the The term social audit can mean different mission of the SAI and greater overall accountability. things to different global stakeholders. It can be described as a continuous process of public surveillance through which the potential

ENGAGEMENT WITH CIVIL SOCIETY 9 A Framework for SAIs 4. Benefits of SAI-civil engagement continued

While the SAI and the social auditors will independently manage their respective audits, the typical areas of cooperation agreed to in the memorandum of understanding, may include the following:

ON THE PART OF THE SAI ON THE PART OF THE SOCIAL AUDITORS

■ Provide inputs that the social auditors may require for planning ■ Share in advance, their social audit implementation plan with the SAI. of the social audit. ■ Manage and coordinate social audits in line with an established plan of their own. ■ Share information, within the SAI’s legal bounds, that could assist ■ Ensure that social audits are conducted in line with an established social audit with the execution of the social audit. methodology and practices. ■ Establish a structured mechanism and intervals to receive insights ■ Ensure appropriate data integrity and quality in respect of the social audit from the social audit that may benefit the SAIs’ audit process. information and reporting prior to sharing the information with the SAI. ■ Provide feedback on the extent to which the SAI has considered and ■ Establish a structured mechanism and intervals to share and report insights incorporated into the audit process the information made available from the social audit to the SAI to benefit the audit process. by the social auditors. ■ Maintain a transparent and inclusive social audit process that is visible to the ■ Undertake its own risk assessment for social audit cooperation, political and administrative leadership and officials to enable constructive and establish appropriate mitigation actions. engagement on the social audit outcomes. ■ Share relevant aspects of the risk assessment with the social auditors ■ Undertake their own risk assessment for the social audit and establish appropriate to enhance their own risk management. mitigation actions. ■ Disclose to auditees and key stakeholders those instances where, ■ Share relevant aspects of the risk assessment with the SAI to enhance its own and how, the SAI intends to cooperate in social audits and how it risk management. intends to do so. ■ Cover own costs in relation to the social audit cooperation. ■ Where appropriate, and with both parties recognising and respecting the mandate, independence, governance structures and internal ■ Undertake intermediate and final debriefing with the SAI on the social audit processes of the other, may include in its reports and communication, to enable continuous improvement. material findings from the social audit. ■ Communicate to the SAI at set intervals and on a timely basis information relevant ■ Undertake intermediate and final debriefings with the social auditors for the social audit cooperation. to enable continuous improvement. ■ Where appropriate and necessary, and with both parties recognising and ■ Where affordable, help with the capacity building of social audit team respecting the mandate, include in its reports and communication, its cooperation members, and/or the development of social audit standards. with the SAI.

ENGAGEMENT WITH CIVIL SOCIETY 10 A Framework for SAIs 4. Benefits of SAI-civil engagement continued

4.5 Greater public support Support from civil society can be especially for SAI valuable when a SAI’s independence comes under threat and civil society can come to In addition to the benefits outlined above, a its defence, or where civil society pro-actively long-term benefit and key driver for enhanced lobbies for greater SAI independence. relations with civil society is the greater public SAIs should, however, guard against openly support for the SAI generated by increased influencing civil society against key actors in engagement. the accountability ecosystem whom the SAI Regular, transparent and open-minded believes do not adequately support or value engagements with civil society will result in the relevance of the SAI. greater knowledge and understanding by civil society of the essential role of the SAI within the accountability ecosystem, generating overall public trust. Not only will this enhance the SAI’s reputation among a wider group of civil society stakeholders, but also translate into enhanced public support for the SAI.

Regular, transparent and open-minded engagements with civil society will result in greater knowledge and understanding by civil society of the essential role of the SAI within the accountability ecosystem, generating overall public trust.

ENGAGEMENT WITH CIVIL SOCIETY 11 A Framework for SAIs 5. Principles and approaches

■International good practice has established five guiding principles for bringing civil society engagement into the public finance management value-chain. These five guiding principles are equally relevant when establishing effective SAI-civil society relations, STRATEGIC namely that such relations should – CLARITY AND ALIGNMENT READINESS TO ENGAGE Be results focused

INSTITUTIONALISATION Involve engagement throughout the LEVERAGE audit process TECHNOLOGY

Seek to strengthen country systems CITIZEN-FRIENDLY MUTUAL SAI REPORTS UNDERSTANDING Be context-specific AND RESPECT

Be introduced gradually RISK MANAGEMENT

CONFIDENTIALITYTRANSPARENCY AND In addition, SAIs that have taken the strategic decision to engage with civil society should consider applying the following additional principles and approaches:

ENGAGEMENT WITH CIVIL SOCIETY 12 A Framework for SAIs 5. Principles and approaches continued

5.1 Strategic clarity and 5.2 Readiness to engage The SAI should also assess the readiness of both parties to engage, and the incentives alignment The SAI needs to appraise its institutional that will drive such engagement and and strategic willingness, openness and The SAI should develop a clear strategy, collaboration. in accordance with its mandate, for engaging capacity to engage with civil society. with civil society. The engagement strategy The SAI cannot presume that all civil society SAI leadership and management have to should be aligned to the SAI’s overall organisations will be eager to engage with agree on the purpose and desired impact strategic plan. SAIs. Understanding what it would take to of involving civil society in the audit work. leverage civil society support and the needs Having a strategic, structured approach – Good strategic planning principles should and incentives from civil society to effectively and strong SAI leadership vision and be applied, in particular clarity about the engage in the audit process are important. commitment –on what civil society main purpose (strategic intent), the specific Readiness assessments can provide a engagement means before, during and engagement objectives, the scope of preliminary idea of the risks and challenges after the audit work will greatly assist. Lack engagements, and the indicators that the and the general condition of civil society’s of understanding and buy-in from SAI SAI will use to measure progress towards openness to engage with SAIs, and should management and staff can be a significant achievement of the engagement objectives. be a prerequisite to launching a civil society obstacle to success, and the SAI should Most importantly, the strategy should be in engagement strategy. line with the overall strategy of the SAI in consider including change management support of overall effectiveness and impact steps as part of the operationalisation of of the SAI’s work. the strategy.

The SAI will benefit from clear guidance regarding the criteria for CSOs to be selected for engagement, aimed at achieving a broad- Having a strategic, structured approach – and strong based and well-balances range of civil society SAI leadership vision and commitment – on what civil society actors covering both national and local levels. engagement means before, during and after The SAI could consider informing its strategy the audit work will greatly assist. with research about other global practices in SAI-civil society engagement, and where applicable, by carrying out a baseline assessment of the SAI’s existing civil society engagement practices.

ENGAGEMENT WITH CIVIL SOCIETY 13 A Framework for SAIs 5. Principles and approaches continued

5.3 Institutionalisation and ■ Monitoring and evaluation measures, 5.4 Leveraging technology including key performance indicators at effective implementation The SAI should leverage digital solutions institutional level, as well as individual and and technology platforms to support The SAI should implement a proper operating team performance measures – what will be cost-effective implementation of a model that will effectively translate the reported and how. Measuring the outcomes SAI-civil society engagement strategy. civil society engagement strategy into the of SAI-civil society engagement can be a everyday operations of the SAI. particularly challenging task, especially In our fast-changing world, technology is a Key elements to a fit-for-purpose and initiatives in which the main outcomes are critical success factor for any business process. sustainable operating model will include: derived from coalition building and improved It is essential therefore that SAIs will explore capacity, which are largely intangible and and adopt digital solutions and technology ■ Organisational and people arrangements, difficult to measure. It will therefore be platforms can that best support its civil society including roles, responsibilities and reporting important for the SAI to carefully document engagement strategy. Technology can make lines, as well as competencies required for processes over time in order to observe the exchange and provision of information engagement. Depending on the size of the and demonstrate how they contribute to more effective and also scalable. Technology SAI, it may want to establish a specific function achieving the goals set at the beginning. should also be leveraged in the SAI’s internal with trained staff to drive the civil society To that end, goals must be measurable and management of civil society engagement engagement strategy, or at least integrate into articulated in a clear and concise manner. processes. There are numerous technologies an appropriate existing function, and ensure available to the SAI, including technology that it is properly resourced/budgeted for. ■ Tools and technology, including the systems, tools and data required to enable hardware, computer software, computer and ■ Processes, including how the work will be efficient execution of processes, and how smartphone applications, and other emerging carried out in the SAI and how information these integrate (see also next paragraph). technologies. will flow – what will get done and where. An important and recommended tool is Technologies that SAIs currently use include: ■ Governance, including internal policies, stakeholder mapping. ■ User-friendly, dedicated online websites to delegation of authority, decision-making Any operating model of a SAI will of course be inform all stakeholders, but that may have a processes, and procedures – what will greatly reinforced by an enabling environment particular civil society focus. (Websites that be overseen, what implementation risks in which aspects of the SAI-civil society release relevant information to subscribed identified, and controls put in place. relationship is regulated by embedding it stakeholders are especially effective.) in legislation. Examples include statutory ■ Social media platforms to keep civil society or regulatory provisions that enable citizen informed of the SAI’s audit outcomes and audit requests, social audits, or legislation key messages. that enables civil society to denounce alleged irregularities.

ENGAGEMENT WITH CIVIL SOCIETY 14 A Framework for SAIs 5. Principles and approaches continued

■ Websites, social media platforms and type of reports. An increasing number of e.g. operating in the areas of transparency, smartphone applications to solicit civil SAI produce special Citizens’ Reports, in some accountability and service delivery, and their society views or suggestions. cases with help of civil society. methods of operation. At the same time the SAI should ensure that civil society with ■ Smartphone applications that civil society When audit messages are easy to understand whom the SAI engage, developed sufficient can use to create audit data on various they not only enhance transparency, but also understanding of the SAI’s role, mandate, topics. increase the ability of civil society to participate independence and audit process, making it a in public accountability processes. ■ Interactive data visualisation tools that two-way street when creating understanding. enable civil society and other users of SAI Having citizen-friendly reports should not If civil society actors understanding how and data to experiment with different scenarios. preclude the possibility of regular engagements what work the SAI carries out, they will be ■ Internal management information systems with civil society, as it helps civil society become able to contribute informed suggestions and that the SAI uses to monitor and evaluate acquainted with audit terminology and create relevant information, and will make it easier SAI-civil society engagements against its a better understanding of the audit process. to manage expectations regarding goals to engagement objectives. be achieved through mutual engagement. 5.6 Mutual understanding Mutual respect is a key element of successful 5.5 Citizen-friendly reports and respect SAI and civil society cooperation, including SAI reports and other communication Creating mutual understanding and mutual respecting the independence of both sides. For products should be citizen-friendly. respect is of paramount importance when example, it must be clear that the SAI is under engaging with civil society. SAIs should always strive to produce no obligation to be accountable for way and extent to which shared information has been simple, clear and user-friendly report. This For effective engagement and collaboration used in the execution of audits or SAI reports, is a precondition for any SAI that wants to between a SAI and civil society, both parties must and the civil society actor is not obliged to reach all of its stakeholders and makes sure understand each other. For this to happen, both operate in ways that the SAI prefers. that its messages are understood. When parties need to have a shared understanding the SAI recognizes the civil society as a key of their respective functional and operational Entering into a formal cooperation agreement stakeholder, however, audit report are more mandates, including organizational structure, is one way in which to clarify expectations likely to be more accessible and devoid of characteristics (strengths and weaknesses), the and create mutual understanding of complex, technical language. type of work each does, and the relationships how information will be shared and used. they have with other stakeholders. Recognising that traditionally the SAI addresses Confidentiality is fundamental to progressing SAI-civil society relationships into strategic its reports to a specific stakeholder such as The SAI will need to take steps to get to know partnerships, and having open and regular parliament, requiring a specific style, the the sometimes complex world of civil society, communication facilitates effective SAI can resort to the development of another and notably with actors that are most relevant,

ENGAGEMENT WITH CIVIL SOCIETY 15 A Framework for SAIs 5. Principles and approaches continued cooperation, and creates opportunities to ■ When a SAI and civil society organisation 5.7 Risk management reflect on the measures of trust, ownership and decides to cooperate, a key aspect to agree When engaging with civil society, the SAI’s mutuality on both sides. on will be the platforms to be used when independence framework and its adherence exchanging information, and the format In the process of building SAI-civil society to applicable codes of professional conduct of the data to be exchanged. relationships, both parties should be clear and ethics should apply as normal. about potential challenges, and how to ■ Reaching an understanding between the SAIs pride themselves on being trusted public manage such challenges. For example: SAI and civil society organisation on working protocols that will apply (expectations, institutions. As such, their interactions with civil ■ Acknowledging that any engagement, information type and format, contact society should be undertaken in a responsible including the sharing of information, is persons, etc.) manner that safeguards their reputation and voluntary. independence, underpinned by effective ■ Approaches to ensure that members of ■ Acknowledging that there may be different risk management. At the same time, and in civil society participating in an audit have methodologies of collecting information. order to maximise the value of its audits, SAIs sufficient knowledge about the audit have to do all it can to obtain an appropriate ■ Openness about the usability, reliability and processes, and the skills and techniques so understanding of the audited entity and its relevance of information. that their contribution can meet relevant environment in a continuous and dynamic quality standards. ■ Respecting confidentiality and ethical way. SAIs are adept at using information requirements applicable to both parties. ■ Agreeing on ways in which to prevent a obtained from the media, specialists and other public bodies to enhance the various stages ■ Recognising challenges regarding one-sided relationship where the civil society of the audit process. In the same way, the SAI information shared not falling within the organisation largely provides information. can benefit from using relevant information scope and / or the period of the SAI’s ■ Periodical joint evaluation of the relationship obtained from civil society. audit cycles. between SAIs and civil society will help build ■ Capacity constraints on the part of the civil trust between SAIs and the civil society actor SAIs work with civil society organisations as society partner or the SAI. in question. intermediaries between it and the citizen seeing that it is more efficient, and because ■ Overcoming the technical audit terminology The UN has issued practical guidance on good many civil society organisations possess rich used in audit reports or capacity building practices for stakeholder engagement in the insights about the subject matter of audits. The materials supplied by the SAI. (Relationship- context of Agenda 2030 and the SDGs, and the SAI should, however, be aware that civil society building could benefit from the SAI helping World Bank for citizen engagement in public organisations typically represent a specific a civil society organisation develop technical finance management, that SAIs may find interest of a specific group of citizens or interest capacity.) useful in building relations with civil society. group. Often CSOs also have to the interests

ENGAGEMENT WITH CIVIL SOCIETY 16 A Framework for SAIs 5. Principles and approaches continued of its funders, founders and interest groups to ■ The SAIs can develop selection criteria and/ ■ SAIs should take measures to ensure full contend with. As an audit is an independent or an accreditation process in order to respect for the rule of equality. Engagement and objective process, it is important that the mitigate risks when deciding which civil with any particular civil society organisation SAI therefore will always have to be aware society organisations to engage with. Some may not be allowed to negatively affect the of and manage the potential risks of civil SAIs have implemented formal vetting interests of other citizens. society organisations acting in self-interest. procedures. ■ The SAI and civil society organisations can Furthermore, if the political environment within ■ Information gathered should be tested for agree to respect and protect each other’s which the SAI finds itself may jeopardize the validity and quality against other information integrity and reputations, for example by SAI’s engagement-objective of maximizing sources and the audit team’s knowledge of agreeing working protocols or engagement audit impact, close collaboration between the the operating context or auditee. terms to guide their cooperation. SAI and civil society organisations should be reconsidered. ■ SAIs can designate the responsibility for vetting to a specific unit or person within the The following are some of the ways in which a SAI with broad knowledge of the contextual SAI can go about managing these engagement issues outside the SAI that may affect the risks: SAI’s approach.

■ Prior to engaging with any civil society ■ Civil society organisations relationships, organisations, the SAI can carry out an as with other external stakeholder analysis that will inform any impartiality relationships, can be included in the SAI’s risks that could arise from an engagement risk management processes at institutional or relationship. Such impartiality risks could level, and be documented accordingly. include actual or perceived political views, ■ SAIs who use civil society organisations to affiliations, ideologies, etc. gather advice or obtain feedback on specific ■ One of the key criteria for using information topics, can engage them in focus groups or as obtained from civil society organisations panels in order to have a plurality of views and within audits, should be the reputation of thereby avoid the risk the civil society organisation in question, of bias. determined by the relevance, credibility and material insights of the relevant operating context, sector or specific information relating to the auditee.

ENGAGEMENT WITH CIVIL SOCIETY 17 A Framework for SAIs 5. Principles and approaches continued

5.8 Confidentiality and In cases where members of civil society advance of any evidence gathered with the transparency get involved in an audit activity where they help of civil society members or organisations, obtain auditee evidence in the course of their indicating which key audit matters their 5.8.1 Confidentiality cooperation, they should made aware of and involvement relate to. Furthermore, the SAI The SAI should establish an adequate system will have to agree to comply with the SAIs’ should consider steps to clear the information for maintaining confidentiality of audit-related confidentiality obligations, whether or not with the auditee before it is reported in the and other information when engaging with they have their own protocols for managing audit report or the management report, civil society. confidential information. although the final decision whether or not to use will remain with the SAI. It will also be Confidentiality and data protection provisions 5.8.2 Transparency helpful if the SAI can indicate to the auditee are common in SAI legislation, and is required As in all matters, the SAI should be transparent measures taken to maintain its objectivity by SAIs’ codes of conduct (see e.g. ISSAI 130). about its engagements with civil society. and impartiality. This approach requires good The SAI needs to put in place policies to communication with the auditee, and making appropriately provide or protect information The trust relationship with the auditee being sure that all procedures relating to civil society and apply controls to eliminate or reduce of obvious and utmost importance, it will be involvement in the audit are understood to an acceptable level potential risks to important for the SAI to disclose the level of and covered. confidentiality infringements when engaging involvement by civil society in an audit. The with civil society. SAI should consider informing the auditee in

The trust relationship with the auditee being of obvious and utmost importance, it will be important for the SAI to disclose the level of involvement by civil society in an audit.

ENGAGEMENT WITH CIVIL SOCIETY 18 A Framework for SAIs 6. Implementing a SAI-civil society engagement strategy

A good strategy for SAI engagement with civil society will only succeed if effectively implemented. The figure below sets out thekey implementation steps for a SAI to consider.

Strategic decision to embark on / strengthen SAI-civil society engagements 01 This could be preceded by research, and/or an assessment of the SAI’s current external stakeholder engagement practices.

Development of an engagement strategy aligned to SAI’s overall strategy 02 The strategy needs to at least include: Main purpose/strategic intent, key objectives, and a definition of successful engagements. Key SAI stakeholders should be consulted. Effective internal and external communication will ensure clarity of purpose and expectations, and promote buy-in.

Operationalize the strategy (internal focus) Internal processes are likely to require policy updates; implementing vetting procedures; mapping 03 the civil society actors; ensuring internal role clarity, and building the capacity to engage. (Some SAIs may want to first pilot the strategy to gain better understanding of this type of stakeholder.)

Operationalize the strategy (external focus) 04 This could include communication with key SAI stakeholders, and establishing relationships with identified civil society actors (building relationships of trust). a SAI-civil society a SAI-civil society Implementing engagement strategy engagement strategy Evaluate success in terms of predetermined success measures 05 An effective internal monitoring system for all civil society engagements will be an essential enabler for these evaluations.

Refine and improve the strategy and operational planning 06 In the early stages of implementation, bi-annual evaluations and planning-adjustments may be necessary.

ENGAGEMENT WITH CIVIL SOCIETY 19 A Framework for SAIs Acknowledgements

The Capacity Building Committee wishes to Other INTOSAI bodies express our sincere thanks to the following Knowledge Sharing Committee, Professional institutions that have contributed to the Standards Committee, the General Secretariat, Framework: AFROSAI-E, ARABOSAI, and the INTOSAI Supreme Audit Institutions Development Initiative Algeria, Argentina, Austria, Australia, Azerbaijan, Development partners Belgium, Chile, Costa Rica, Egypt, Fiji, Estonia, The World Bank Group, the Deutsche Finland, France, Germany, Hungary, Japan, Gesellschaft für Internationale Zusammenarbeit, Jordan, Kenya, Kuwait, Latvia, Malta, Mexico, International Budget Partnership Myanmar, Netherlands, New Zealand, Pakistan, Palestine, Paraguay, Peru, Philippines, Qatar, Romania, Rwanda, Sierra Leone, Spain, Sweden, South Africa, Turkey, United State of America, and Vietnam

ENGAGEMENT WITH CIVIL SOCIETY 20 A Framework for SAIs