THE ROLE OF CIVIL SOCIETY ORGANIZATIONS IN AUDITING AND PUBLIC FINANCE MANAGEMENT

Abstract

Outline The etymology dictionary explains that the term audit originates from the Latin word audire, which means “to hear.” Audire in ancient Rome referred to the hearing of accounts, a process in which one official compared his records with those of another official. As many of the parties interested in the audit findings were illiterate, audits were presented orally. In modern times, auditing has evolved into a technical discipline and is now defined to refer to a process in which financial accountants use formal standards to examine the propriety of organisational finances.

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