Civil Society and Citizens in the External Audit Process

Supreme Audit Institutions are characterised by functional independence from the executive in exercising external control of budget expenditures and securing financial government accountability.

At the same time, in countries in transition there is a distinct need for the involvement of citizens and civil society in the oversight over public finances as a consequence of insufficiently developed external mechanisms of control and non-affirmed concept of financial government accountability. This Study, leaning on the extensive comparative practices and domestic experiences, researches the possibility for intersecting those needs in context of external audit in the Republic of Serbia and provides readymade recommendations for the State Audit Institution in Serbia for ensuring involvement of citizens and civil society in the external audit process.

The authors of this Study are Milena Lazarević, Nebojša Lazarević, Amanda Orza, Miloš Đinđić and Svelana Đuković.