Supporting SAIs in Auditing SDGs: Reflections and Plans

SAIs play a crucial role in auditing SDGs to ensure high-quality audits of partnerships. Various SAIs and funding partners are actively involved in supporting this initiative. The story so far includes audits of preparedness and implementation of SDGs, with performance audits supporting 73 SAIs and a subnational audit office. Lessons learned from pilot audits and cooperative audits linked to SDG implementation emphasize the importance of selecting SDG audit portfolios to facilitate impact.

• SAIs
• Auditing
• SDGs
• Partnerships
• Performance Audits

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1. Supporting SAIs in Auditing SDGs Reflections and Plans

2. SAIs in make a SAIs in make a difference through through high highquality SDGs SDGs difference quality audits audits of of Partnerships : INTOSAI Knowledge Sharing Committee (KSC), INTOSAI General Secretariat, INTOSAI Chair (SAI UAE & SAI Russia), INTOSAI Regions, UNDESA, CAAF, IBP, P4R In kind contributions : SAIs of USA, Belize, Benin, Bhutan, Brazil, Burkina Faso, Cameron, Colombia, Costa Rica, Gabon, India, Indonesia, Macedonia, Malawi, Malaysia, Paraguay, Peru, Philippines, Papua New Guinea, Saint Lucia, Samoa, Tonga, Argentina, China, Djibouti, Fiji, Senegal Funding Partners : SAIs of Saudi Arabia, Norway, Swedish International Development Agency, Global Affairs Canada, Ministry of Foreign Affairs of Estonia, BMZ Germany ( via GIZ)

3. The story so far Audit of Preparedness for implementation of SDGs Audit of SDG implementation

4. Performance Performance Audit of for for Implementation Implementation of Audit of Preparedness Preparedness of SDGs SDGs 73 SAIs and one subnational audit office supported

7. Lessons Lessons Learned Learned

8. Pilot Audits of nationally agreed targets linked to SDG 5.2 IDI s SDG Audit Model ( ISAM) Cooperative Audits of SDG implementation Selecting SDG Audit Portfolios Facilitate Audit Impact

9. IDIs IDI s SDGs SDGs Audit Model Audit Model ISAM

10. Audit of SDG Audit of SDG Implementation Implementation The audit of SDG implementation needs to conclude on: progress made towards the achievement of the nationally agreed target; how likely the target is to be achieved based on current trends; the adequacy of the national target in comparison with the corresponding SDG target(s). Audit of implementation of the set of policies that contribute to the achievement of a nationally agreed target linked with one or more SDG targets.

11. Audit of SDG Audit of SDG Implementation Implementation The audit of SDG implementation needs to conclude on the extent of coherence and integration in the implementation of policies. To the extent possible, the audit of SDG implementation could include objectives and questions that allow to conclude on inclusiveness; multi stakeholder engagement. The audit of SDG implementation needs to be planned and conducted considering a whole-of- government approach. Audit of implementation of the set of policies that contribute to the achievement of a nationally agreed target linked with one or more SDG targets.

12. Selecting Selecting the Implementation Implementation the portfolio portfolio of of audits audits of SDG of SDG Significance Identify nationally agreed targets Check link with SDG targets Audit capacities Auditability Select a multi year portfolio of targets to be audited Analyse targets using agreed criteria Audit Impact SAI Mandate Include SDG Implementation Audits in annual plan Review portfolio every year Criteria for selection ISSAI 3000/90-91

13. Audit of SDG Implementation The Process Nationally agreed targets, performance indicators, coherence, WoG, Stakeholder Engagement, inclusiveness Plan Report Conduct Follow up Documentation, Quality Management, Ethics, Communication

14. Faciltate Faciltate Audit Audit Impact Impact Strengthen follow up mechanism