“Transparency in public expenditure is essential for both democratic legitimacy and efficient service delivery”. Discuss the role of citizen-focused audits in achieving this goal. What challenges arise in adopting data-driven tools in public auditing?

Q4. “Transparency in public expenditure is essential for both democratic legitimacy and efficient service delivery”. Discuss the role of citizen-focused audits in achieving this goal. What challenges arise in adopting data-driven tools in public auditing? (15 M)