AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE

As an idea and a political system, democracy depends on active participation of public and access to information on public policies and the result of their implementation is the main condition for an effective participation. With their important roles in the access to and dissemination of information on policies and performance of public organisations, supreme audit institutions (SAIs) empower the public to engage in governing processes and hold government accountable and responsive. Thus, they add value to the quality of governance by strengthening accountability, transparency and effectiveness of public management. The study aims to evaluate the general frames of citizen participation, which is fundamental to strengthen democratic governance, and evolving role of SAIs to be a strong tool in transforming the government into a more transparent, accountable and effective structure by helping managers enhance participatory applications and empowering citizens to participate.