Practice Briefs

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The CPA Practice Briefs

CPA Practice Briefs are created to facilitate the generation and dissemination of significant CPA experiences and lessons to key stakeholders.

The CPA Project presents an excellent opportunity for generating and capturing insights and lessons, specifically in the following areas: 1) How does CPA enhance the work of state audit institutions in terms of reporting on the performance of government programs?; 2) How is CPA informing and sharpening efforts of citizen groups to monitor government performance towards improving governance and development outcomes? 

 

Purpose

CPA Practice Briefs should help spur some demand for more information about the pioneering efforts of COA, ANSA EAP, and partner citizen groups among stakeholders – state auditors, social accountability practitioners, and policy makers both within and outside the Philippines, and donor institutions who can support replication initiatives.  Such demand and interest from various groups should serve as one impulse for COA to continue using CPA approaches and setting up CPA systems as part of its public audit infrastructure.

 

Objectives

CPA Practice Briefs aim to generate wider interest on the emerging CPA practice and approaches among its key stakeholders, including supreme audit institutions and social accountability practitioners in other countries.

Specifically, these aim to:

  1. Shared understanding of the emerging PA framework, processes, tools, practices;
  2. Articulated initial insights and lessons from growing PA practice in the Philippines;
  3. Disseminated experiences of state auditors and citizen groups in implementing PA;
  4. Identified key knowledge areas in terms of developing PA theory and practice; and,
  5. Feedback from interested individuals and groups about potentials of PA approaches.

 

 

1b

The Joint COA-Citizen Audit Process

 

 

CPA PRACTICE BRIEF 1

2b

Citizen Tools and Methodologies in Participatory Audit

 

CPA PRACTICE BRIEF 2

3aBuilding a Participatory Audit Agenda: A Strategy for Institutionalizing Citizen Participatory Audit

CPA PRACTICE BRIEF 3