Armchair auditors : crowdsourcing analysis of government expenditures / Daniel O'Leary

Increasingly, there is interest in using information and communications technology (ICT) to help build a "better world." As an example, the United Kingdom has initiated an "open data" movement to disclose financial information about federal and local governments and other organizations. This has led to the use of a wide range of technologies (Internet, Databases, Web 2.0, etc.) to facilitate disclosure. However, since there is a huge cost of generating and maintaining open data, there also is a concern: "will anyone do anything with the data?" In a speech in 2009, David Cameron, the Prime Minister of the United Kingdom, used the term "armchair auditor" to describe crowdsourcing analysis of that data. In that speech, Cameron (2009) noted: "Just imagine the effect that an army of armchair auditors is going to have on those expense claims." Accordingly, as more and more countries and organizations generate open data, those "armchair auditors" could play an increasingly important role: to help crowdsource monitoring of government expenditures. This paper investigates a number of potential benefits and a number of emerging concerns associated with armchair auditors.

Accountancy.