SOCIAL AUDIT STANDARDS AND FRAMEWORKS AT GLOBAL

LEVEL:

• South Africa: In South Africa, social audit standards are set by the Department of Social Development (DSD).

• Mexico: Mexico has not established specific social audit standards at the national level.

• Indonesia: In Indonesia, social audit standards have been established through the Ministry of National Development Planning's Regulation No. 6/2016 on Guidelines for Social Audit Implementation.

The Commission on Audit (COA) of the Philippines has developed social audit guidelines to promote accountability, transparency, and citizen participation in the audit process. • Nepal: In Nepal, the Social Audit Guidelines were formulated by the Ministry of Federal Affairs and Local Development in 2009.