Skip to main navigation Skip to search Skip to main content

Audit data governance for disability-inclusive public services: A systematic review and integrative S–A–C framework

  • State Audit Office of the Kingdom of Thailand

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

Abstract

This study consolidates interdisciplinary evidence on how audit data governance shapes accountability and service equity in data-intensive public services, with specific sensitivity to disability-inclusive delivery. Guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020, we conducted a protocol-driven systematic literature review of peer-reviewed studies and selected institutional and standards sources published between 2010 and 2025. We searched Scopus and complemented database retrieval with targeted searches of audit, digital government, accessibility, and data-governance portals. We applied a theory-led narrative synthesis to accommodate heterogeneity in designs, domains, and outcome reporting. Synthesizing 125 records, we find that governance effects are produced through three interacting dimensions—service delivery for people with disabilities (S), audit data governance (A), and data-driven culture (C)—that jointly condition transparency, contestability, and distributive impacts. Service delivery arrangements shape where data are generated, which encounters are recorded, and whether access needs, reasonable accommodations, and complaints become organizationally legible. Audit data governance conditions the credibility and usability of audit trails through provenance, metadata, retention, audit logging, and role-appropriate oversight access, shaping both oversight feasibility and privacy risk. Data-driven culture conditions how evidence is interpreted and acted upon, including data literacy, the standing of experiential evidence, and whether audit signals support learning or only compliance. Across the corpus, recurring tensions emerge between optimization and inclusion; transparency and privacy; standardization and reasonable accommodation; automated decisioning and meaningful contestability; and compliance-oriented auditing and learning-oriented governance. Drawing these mechanisms together, we propose an integrative framework linking S, A, and C to explain how auditability and disability inclusion are co-produced across the digital service lifecycle. The framework identifies leverage points for governance reform and evaluation and outlines implications for future empirical testing and for practitioners seeking trustworthy, oversight-ready, inclusive digital public services. A review protocol was prepared before the review; the review was not registered.

Original languageEnglish
Article numbere0350135
JournalPLOS ONE
Volume21
Issue number5 May
DOIs
Publication statusPublished - May 2026

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 4 - Quality Education
    SDG 4 Quality Education
  2. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities
  3. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Fingerprint

Dive into the research topics of 'Audit data governance for disability-inclusive public services: A systematic review and integrative S–A–C framework'. Together they form a unique fingerprint.

Cite this