ICAI social audit standards
ICAI issues Social Audit Standard (SAS) 100 – Eradicating hunger, poverty, malnutrition and inequality
This Social Audit Standard issued by ICAI relates to the thematic area of “eradicating hunger, poverty, malnutrition and inequality’’. The Standard aims to provide the Social Auditor with the necessary guidance in relation to independent impact assessment engagement of Social Enterprises engaged in eradicating hunger, poverty, malnutrition and inequality and the audit steps and procedures that should be applied while conducting the social impact assessment.
These Standard gives out the minimum requirements to be followed. However, laws or regulations may establish additional requirements which should be followed, as applicable.
These standards primarily seek to eradicating hunger, poverty, malnutrition and inequality and include specific evaluation for such programs i.e. National Food Security Act 2013 (NFSA), Mid-day meal programs, Poshan Abhiyaan, National Nutrition Mission, MGNREGA etc.
The standards are divided into following sections:
Section I –Introduction
Section II –Process of Social Audit
Section III –Assessment of Challenges and Limitations
Section IV –Appendix
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