The Social Auditor is a 'critical friend' (ideally an outsider) who periodically checks 'the books' and asks probing questions to help the organisation reflect systematically on the effectiveness of its internal operations as well as on its broad external impact.
The assistance of an experienced Social Auditor may be required at first to help an organisation clarify its objectives, indicators, action plans, and recording and accounting procedures. Once the procedures are in place, however, the organisation will have developed the skills required for evolving the system
A vital element of social accounting is that it is quality assured; the audited social accounts should be verified by an external, SAN approved Social Auditor who will issue a statement. Their work is checked by the Social Audit Network.