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