Social Audit is a process that collects information on the resources of an organization. The information is analyzed and shared publicly in a participatory fashion. Although the term “Audit” is used, Social Auditing does not merely consist in examining costs and finance – the central concern of a social audit is how resources are used for social objectives.
The scope of social audits may differ. They may be used for investigating the work of all government departments over a number of years in several districts. They may also be used to manage a particular project in one village at a given time.
The paper on ‘Social Audit’ by Kurian Thomas rightly identifies the purpose of conducting Social Audit as not to find fault with the individual functionaries but to assess the performance in terms of social, environmental and community goals of the organization. It  is  a  way  of  measuring  the  extent  to  which  an  organization  lives  up  to  the  shared  values  and  objectives  it  has  committed  itself  to. It  provides  an  assessment  of  the  impact  of  an organization’s nonfinancial  objectives  through  systematic  and  regular  monitoring,  based  on  the  views  of  its  stakeholders.

Most social audits will usually consist of the following activities and outcomes:  produce information that is perceived to be evidence-based, accurate and impartial,  create awareness among beneficiaries and providers of local services,  improve citizens’ access to information concerning government documents,  be a valuable tool for exposing corruption and mismanagement,  permit stakeholders to influence the behavior of the government, and  monitor progress and help to prevent fraud by deterrence.

Public Hearings

Most social audits culminate with a public hearing. Public hearings are formal meetings at the community level where local officials and citizens have the opportunity to exchange information and opinions on community affairs. A typical example would be public hearings of community budgets. These meetings are open to the general public and are therefore an important tool for citizens to raise their concerns in front of elected officials and bureaucrats on the one hand and an important feedback mechanism for the officials to gain a better understanding of the citizens' experiences and views on the other hand.   Public hearings are often one element in a social audit initiative.