Volume 24, Number 1, January 2023
Volume 24, Number 1Download
The CPA report prepared by SAI Philippines is published in the context of the INTOSAI WGEA Work Plan 2020-2022, under the Work Package 6 on experience sharing and capacity building.
SAI Philippines has developed a new innovative approach in the context of environmental auditing that involves taking citizens as part of the auditing work and audits. This new innovative approach does not limit solely on listening to the views of citizens, but it goes further; citizens can for instance take part in collecting and analyzing data, writing reports, drafting inquiries, and generally act as an integral part of auditing work. Since citizens tend to care about the environment, the CPA approach can play a valuable role in the context of environmental auditing.
The auditing community can benefit from this approach by gaining new perspectives and improving the efficiency of audits while simultaneously strengthening bonds with society and citizens. The CPA aims to demonstrate that citizens can be more than just spectators. As the report aptly states: “democracy is not only for the people, but also by the people”.
We hope that this innovative paper will serve as an inspiration for audit offices around the world in how they can engage and interact with their citizens and wider civil society.
The full report can be accessed here