The notion of citizen participation in external audit processes dates back to the end of the 20th century. A few declarations of the General Assembly of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) and the work of its Citizen Participation Commission (CPC) have contributed to its conceptualization and recognition, encouraging the work of Supreme Audit Institutions (SAI) around this theme. This has been reflected in the institutional strategic plans and annual reports of a set of SAIs in the region.

Therefore, the current debate now goes beyond whether citizen participation in the audit process is necessary and why. The question is how much and in which way SAIs’ promotion of citizen participation has made progress, and what are the results to date. That is to say, the question now is what is the scope and depth of such citizen participation.  Based on in-depth interviews and desk-review, as well as submitting requests for information, the analysis shows that the incorporation of the term “citizen participation” as an ingredient for audit process has advanced at a faster rate than its implementation. The implementation of citizen participation varies significantly among SAIs in the region in terms of its scope and depth. There is no evidence of the existence of a meaningful strategy—with specific objectives, instruments and results indicators—for citizen participation linked to broader organizational and learning processes within SAIs, nor a profound transformation in the exercise of audits. For this reason, after 20 years, it is worth considering whether progress is really being made, or there is an impasse in addressing citizen participation by SAIs in the region.

This working paper provides an overview of citizen participation in external auditing in Latin America. This study recommends that the OLACEFS’ Citizen Participation Commission promote an evaluation of the extent of citizen participation in each SAI according to its proposed levels of maturity, and that each SAI publicly reports on the effectiveness of the practices implemented (including the SAI’s responsiveness) as well as the impact of such citizen participation on external auditing.