Implementation of Citizen Participatory Audit: Establishing a Framework from Existing Structures

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Citizen Participatory Auditing (CPA) incorporates the participation of general public within the accountability domain of the country under the umbrella of the Supreme Audit Institution (SAI). The implementation of Citizen Participatory Audit in the accountability mechanisms has just recently been accelerated in the policy matters of several democracies. While the initiation of this concept is still at an emerging stage, the implementation mechanisms are widely diversified and in need of amalgamative consideration. Therefore, this paper creates a methodological framework for the implementation of the nascent Citizen Participatory Audit initiative in Pakistan that has gained traction under the Auditor General of Pakistan. The initiation of CPA is explored in this paper under the context of Pakistan’s Public Sector Auditing while making ground for the establishment of a framework for effective implementation of Community Participation. The paper analyzes the current arrangement of Citizen Participation in Audit to explore the creation of a framework that utilizes the current structures that would aid in design of an effective community-influenced auditing framework. The established framework follows a traditional Input, Process and Output configuration that incorporates the structures and entities at the Input-Output level and the procedures and evaluations for audit in the Process category. The paper cements a broader implementation of the Framework that can be adjusted to various levels of the government. The replication of the CPA Framework can be adjusted and modeled around various democracies’ public sector accountability institutions due to the similarities of its domain.