Open government data has the potential to improve transparency, increase economic and social value, and enhance public services. When governments release data as open data, it allows anyone to freely use, reuse, and redistribute the data. This empowers citizens and journalists to hold governments more accountable. It also creates new economic opportunities as businesses utilize open data to build products and services. Open data can help auditors by leveraging public engagement to help set priorities and using crowd-sourced analysis to supplement audit work. However, governments must ensure open data is in a reusable format and improves the quality of internal data collection and management.