(i)

Title
The title Social Audits in India make clear the population of interest and
the major variables. The title also is a general statement which give a
basic idea about the research article. The title touches a population of a
country which is India and its interest which is social audit. The term social
audit itself is a major variables in which can break down to minor or
independent variables such as equity, transparency and so on. The term
social audit is general and does not sound vague, ambiguous and emotionladen.

(ii)

Statement of the Problem

The variables of interest have been identified from the term social audit. It
is the interest of the research article in which can break down to several
variables. The term social audit itself is a theoretical foundation of the
research article. The important point is the statement of the problem
which is clearly stated which is the problem faced by India while
conducting

social

audits.

Indias

big

demographics

causes

the

management of government schemes complicated and unefficient.

(iii)

Related Literature
The related literature to the article is relevant and sufficient. It gives an
idea about social audit and its concept. It also includes past history of
social audit which link to the present study.

(iv)

Hypotheses/Research Questions

The discussion and hypothesis is that the concept of Corporate Social

Responsibility (CSR) followed by corporations around the world lays the
foundation of social audits. This hypothesis explicit based on reading of
the article as it logically follow from the statement of the problem. The
unefficent of the management of government schemes due to Indias big
demographic lead to the discussion and hypothesis that th better social
audits is based on better social responsibility around the world.
(v)

Subjects
The population of interest is specifically

taken in the state of Andhra

Pradesh. In general, the social audit is conducted in India which has big

demographics. The method used for selecting the sample is stratified

sampling method. From the observation, it could be concluded that out of
22 gram panchayats (cornerstone of a local self-government organisation
in India of the Panchayati raj system at the village or small town level), in
which social audits were conducted, 17 reported mis-utilization of funds.
The stratified sampling method is the best method as there are specific
sub-groups to investigate. The population of Andhra Pradesh is divided
into a set of smaller sub-groups which is gram panchayats, then a simple
random sample in each sub group is conducted.
(vi)

Procedures

The research methodology or procedure is described well in the study of

social audit in India. The use of stratified sampling method is suitable for
the study as there are specific sub-groups to investigate. The independent
variable is stated as the social audit started. It is the policy developers and
implementers as independent variables which break down to several
manners as dependent variables.
(vii)

Instruments

Social audit serves as an instrument for the measurement of social

accountability of an organization. It provides critical inputs to correctly
assess the impact of government activities on the social well being of
citizens; determines the social cost and gauges the benefit to the society.
In the research, social audit exercises its control over policy developers
and implementers as its independent variables. Following actions are
dependent variables which are appropriate to the social audit.
i.

It measures social benefit

ii. Monitors social and ethical impact of an organisations performance

iii. Serves as the basis for framing the managements policies in a socially
responsible and accountable manner
iv. Boosts accountability
v. Increases transparency
vi. Assesses social cost

(viii)

Analysis of the Data

Through an example of Andhra Pradesh, Rajasthan and the North Eastern

states, the article discusses the problems faced while conducting social
audits and also suggests measures to improve upon social audits of the
various government schemes. It is not feasible to measure all states in
India so the measure is the examples of Andhra Pradesh, Rajasthan and
the North Eastern states, which are used to represent the larger
population of India. Inferential statistics are appropriate to use these
samples to make generalizations about the population of India. It helps in
testing the hypotheses of the research related to social audit in India. The
statistics have been presented appropriately as it is understood by
reading.

(ix)

Results

The concept of Corporate Social Responsibility (CSR) followed by

corporations around the world lays the foundation of social audits. This
hypothesis is proved as the examples of Andhra Pradesh, Rajastan and the
North Eastern states. The examples show the efforts by related authorities
to conduct the social audits for improvement of scheme implementation in
those areas.
(x)

Conclusions
The conclusion is well presented as it started with critique of unefficient
social audit. The suggestions to make the social audits more effective and
efficient are followed. The suggestions are based from the results of the
study taking into account the unefficient and problems arised of the social
audits in India. The author adds more cases in the conclusion that are not
stated in the study and outcomes, thus to support the current situation of
unefficient social audit in India.

(xi)

Implications and Applications

Based on the study results, the author present the implications or

suggestions that could be used to make the social audits more effective
and efficient.
i.

While conducting a social audit, it is required that the purpose is clearly

defined

ii.

The stakeholders should be properly identified

iii.

A note should be made of whether marginalized social groups, which

are normally

excluded, have a say on local development

issues and activities and have their views on the actual performance of
local elected bodies
iv. The auditor must obtain information from reliable sources. After the
introduction of Right to Information Act in 2005, the task of obtaining
statistics and other information from the government departments had
become a lot easier than before
v. The performance indicators adopted by the society at large should be
taken as standards in order to judge the performance
vi. Regular meetings and follow ups must take place in order to ensure
the continuity and effectiveness of audits
vii. Proper mechanisms must be set up in order to recover the swindled
money from the corrupt officials
viii. Substantive procedures are required to be devised instead of
compliance procedures to gauge the performance. ix. Hierarchy needs to
be defined for conducting social audits. x. External Parties such as NGOs
should be involved in conducting audits.

(xii)

Summary

There is no summary in the research article as the conclusion contain the

suggestion established through the research.