The SDGs Audit Model guidebook provides practical "how-to" guidance for supreme audit institutions (SAIs) in conducting high quality audits of SDG implementation.
The SDGs Audit Model includes chapters on how to select topics for audits, how to design an audit of SDG implementation, how to draft a report that has an impact, and how to follow up on the audit.
The pilot version of the ‘SDGs Audit Model’ offers step-by-step guidance for high-quality audits of national-level efforts to implement the SDGs. The International Organization of Supreme Audit Institutions (INTOSAI) and its Development Initiative (IDI) released this guidebook for Supreme Audit Institutions (SAIs). The guidebook provides practical “how-to” guidance for SAIs in auditing their respective countries’ SDG implementation. The IDI SDGs Audit Model (ISAM) adheres to five principles: focus on outcomes; recognize SAI diversity; base the guidance on International Standards of Supreme Audit Institutions (ISSAIs); inclusiveness; and add value.
For the purposes of the SDGs Audit Model, an audit of SDG implementation is defined as a “performance audit that focuses on the achievement of nationally-agreed targets linked to the SDG targets.” It does not focus on entities, projects, programs, or processes. Instead, it focuses on the interplay between the entities, projects, programs, and processes for the achievement of cross-cutting results. The audit methodology presented in the guidebook focuses on the achievement of outcomes while also encouraging audit institutions to mainstream actions for enhancing impact throughout the audit process.
The guidebook includes chapters on how to select topics for audits, how to design an audit of SDG implementation, how to draft a report that has an impact, and how to follow up on the audit. It also includes sections addressing how to audit a government’s efforts related to coherence and integration, multi-stakeholder engagement, efforts to ensure no one is left behind, and policies related to the achievement of a national target.
The ISAM encourages SAIs to focus on the “leave no one behind” principle underlying the 2030 Agenda as a key consideration in defining audits of SDG implementation and throughout the audit process.
The English version of the ISAM was launched on 31 March 2020. It is currently available in English and Spanish. It will be translated into Arabic and French prior to June 2020. The ISAM will be updated based on lessons learned during pilot audits and other feedback. [Press release on release of pilot version of SDGs Audit Model] [IDI’s SDG Audit Model (ISAM)]