Social Audit in Practice for Non-profit Organisations: Case on United Nations Development Programme (UNDP) Country Office Indonesia

Abstract

This study examines the practice of social audit performed by non-profit organisations in Indonesia. Beside of conducting audit for financial statement, the researcher believes that conducting audit on social aspects to keep the sustainability. This study was done by using qualitative research on one of The United Nations Development Programme (UNDP) Country Office Indonesia's project, Reducing Emissions from Deforestation and Land Degradation (REDD+), as a case study. Since the project will affect the indigenous society, social audit practices is necessary to be done on this project and suitable for the research purposes. This finding contributes to literature by showing the appropriate practice of social audit held by public sector, more specifically by non-profit organization.