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

Sitthisak Chaiyasuk, Krish Rugchatjaroen, Somboon Sirisunhirun, Nopraenue Sajjarax Dhirathiti, Somsak Amornsiriphong and Phut Ploywan

PLOS ONE, 2026, vol. 21, issue 5, 1-20

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.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:plo:pone00:0350135

DOI: 10.1371/journal.pone.0350135

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