Audits and Attitudes

Some Northern donors expect their auditors to consider the possibility for fraud, and some send their own auditors. Northern auditors are certainly professional, but when put in another environment they might loose their bearings. Covered in mosquito repellent and armed with a calculator they go hunting for receipts in the spirit of Speke and Stanley.
Meeting them and reading their report is a fascinating and disturbing experience. It makes me want to look for other ways to enhance accountability and good governance.
In communities where informal sector is strong and where formal sector regulations are unevenly implemented, formal, foreign controls and follow-ups put the emphazis on upward, external accountability. Yet we work for empowerment and democracy.