Citizen Participation in Government Audits through Digital Tools: Overview of Initiatives from Supreme Audit Institution

Citizen participation in government auditing processes by supreme audit institutions (SAIs) has increased in the last 20 years due to digital innovation. This growth has been driven by the Latin American and Caribbean Organization of Supreme Audit Entities (OLACEFS) and the International Organization of SAI Entities (INTOSAI) through the creation of citizen participation commissions that promote collaborative work with civil society. This study surveys 60 cases of citizen participation in fiscal control through digital channels around the world. We classify these cases according to the fiscal control cycle, whose phases include: (i) planning, (ii) execution, (iii) dissemination, and (iv) monitoring. These experiences could pave the way for Latin American and Caribbean countries to analyze and adapt to their specific contexts and needs to empower citizens and strengthen accountability in the different phases of the fiscal control cycle. This work not only provides new ideas for the SAIs of the region, but also serves as a valuable educational resource for those citizens with an interest in the participatory development of open government policies.