Social Audit is a democratic process that ensures public accountability of agencies through a systematic demand of information by the community in response to the works/programmes that have already been implemented by the government or other agencies for that particular area/community. Social audit is not only an audit of expenses or decisions but also covers the issues of equity and quality in programme implementation. It is an empowering process for the people to be informed regarding the plan, to participate in the process of implementation and make the implementing agency accountable for the work. Thus it helps maintain transparency, ensures participation and culminates in accountability.
In a Social Audit, the people and the Government jointly monitor the project. It brings on board the perceptions and knowledge of the people, involves people in the task of verification and also brings about much greater acceptability of the government.