How Does Social Audit Works | Sociology IQ

How Does Social Audit Works | Sociology IQ


One can view Social Audit at two levels. One is at the organization level (government, private and NGOS) and another at the civil society level (private, NGO, CBO, universities, schools, consumer organizations, SHGS, a private etc.).

At the organizational level, it’s internal also as external. the interior component corresponds to social accounting and social bookkeeping, whereas the external component involves verification of social account by an independent Social Auditor or an audit panel.

Community/societal level audit is administered to collect data on community values, social benefits, social capital and quality of department/programme interface with people. this is often matched with outcomes of Social Audit administered at the organization/department level. supported the analysis, the programme or its activities are oriented towards community/society’s expectations.

Social Audit at community level also contributes to the empowerment of civil society, equity, networking and advocacy. Social Audit consists of book-keeping and discussion with stakeholders and community in their settings. Methods include social accounting, stakeholder consultation, interviewing of staff, NGÓ functionaries, beneficiaries, or anyone directly or indirectly suffering from the programmes and department activities. of these are simple-to-use tools and any department should be ready to undertake Social Audit by browsing this toolkit.


1. Unlike attestation service it’s not post-mortem exercise as process of social audit starts at programme formulation stage itself with participation of target groups.

2. It focuses on outcomes and directness of its inquisitions. Social Auditing are often used as a tool to supply critical inputs and to properly assess the impact of state activities on the social well- being of the citizens, assess the social costs, and measure the social benefits accrued as a results of any programme implementation. This, in turn, enhances the reputation of state the knowledge generated from departments’/institutions’ ethical performance and the way stakeholders perceive the services offered by the govt . a Social Audit can provide crucial knowledge about the

3. People’s participation in development activities ensures that cash is spent where it’s actually needed. It promotes integrity and a way of community feelings among people and acts as a forum for strengthening democratic governance and grievance redressal.

4. Affects positive organizational change: Social Auditing identifies specific organizational improvement goals and highlights progress on their implementation and completeness. Also, by integrating Social Audit into existing management systems, employees liable for day-to-day deciding can more effectively consider stakeholders’ issues and concerns. Social Auditing might be a great tool to assist departments reshape their priorities in tune with people’s expectations.

5. It provides the strongest evidence for inputs, processes, financial and physical reporting, compliance, assurance against misuse, fraud, and misappropriation.

6. Ensures accountability of programme managers and implementing agencies because it forces panchayats to stay proper records and accounts of the spending made against the grant received and other sources.

7. It narrows gap between goal and reality, efficiency and effectiveness etc.


1. Lack of People’s Participation

• Old mindset of people: People from erstwhile colonial countries don’t understand the concept of state , for the people, of the people and by the people. they’re reluctant to urge involved in government activities thanks to its old tyrannical images in eyes of public. Lack of education among common masses may be a hindrance to efficient participation. In poor countries, there’s lack of interest in people about village activities thanks to their livelihood reasons.

2. Lack of any legal proceedings for lapses in social auditing in many countries like india. However, in us , social audit follows a strict law.

3. The scope of social audit is intensive but highly localised covering only certain selected aspects out of a good range of monetary compliance and performance audit.

4. In countries like India, Documentation of social audit isn’t during a form on provide a uniform evidence,

5. In India, there’s over dependency by villagers on Panchayat members for social audit.


To know about Gram Sabha and Social Audit click Gram Sabha and Social Audit

2 thoughts on “How Does Social Audit Works | Sociology IQ”

Leave a comment