The first objective of an audit is to clarify the past, to untangle the web of debt, thread by thread, so as to reconstruct the sequence of events which has led to the present impasse. . . . Who has loaned and what was his role? How did the State find itself committed, by what decision, taken on what account? How did private debts become “public”?
This manual is a joint publication (2006) of the Centre Europe-Tiers Monde (CETIM) and the Comité pour l’annulation de la dette du Tiers Monde (CADTM)); it is reproduced here for non-profit educational purposes.