Citizen participation in Latin America's supreme audit institutions

<p>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.</p>