For information on how best to conduct social performance audits and examples of audits, the following resources offer a good introduction:
CERISE. Audit of the Social Performance of Microfinance Institutions: The Definition of a Tool. Social Performance Indicators Initiative, June 2005.
Microfinance Center: From Mission to Action Management Series
Microfinance Center: Social Quality Audit for Managing Social Performance
Microfinance Center: Strategic Management Toolkit
Woller, Gary. Evaluating MFI’s Social Performance: A Measurement Tool. USAID. MicroNote, February 2006.
In addition, Accountability, though not focused on MFIs, has developed standards, systems and auditing approaches for “social and ethical accountability and sustainable development.”