The Office of the Comptroller General of the Republic has implemented institutional mechanisms to improve transparency and accountability in public management, in line with the 2020-2024 strategic objectives. Social auditing in local governments plays a crucial role in the evaluation of public management and accountability to society. Through social auditing, the results and findings arising from the interaction between the Comptroller's Office and local governments can be identified and analyzed. In this sense, social auditing in local governments seeks to strengthen citizen participation in the monitoring and evaluation of policies and programs. Social auditing in local governments offers benefits such as the prevention of corruption, creating a culture of propriety and improving the equitable remuneration of public resources. These social auditors are trained in technical, legal, and ethical aspects, and are taught how to perform audits.
