Supporting SAIs in Auditing SDGs

Key Messages

SDGs and INTOSAI

Auditing SDGs Programme

2

SDGs & INTOSAI

Cross cutting Priority 2 in INTOSAI Strategic Plan

3

Contributing to the follow-up and review of the SDGs within the context of each nation’s specific sustainable development efforts and SAIs’ individual mandates

SDGs & INTOSAI

Four Approaches

4

1

Review or audit preparedness of governments for

implementing SDGs

2

Undertake performance audits on specific aspects

of SDGs

3

Assessing and supporting the implementation of

SDG 16

4

Being Models of transparency and

accountability in own operations

Auditing SDGs Programme

CoP

Auditing Implementation of

SDGs

GPG

Guidance Auditing of Preparedness for Implementation

Cooperative Performance Audit of

Preparedness for Implementation of

SDGs

Lessons Learned and Compendium of Audit

findings

Programme under INTOSAI SP crosscutting priority 2

SAI participating in the programme

6

ASOSAI : 17 SAIs

PASAI : 13 SAIs

CREFIAF(*) CAROSAI: 2 SAIs

OLACEFS: 14 SAIs,Auditing Prep for

implementation of SDG 5

ARABOSAI (*)

AFROSAI-E: 8 SAIs

EUROSAI: 4 SAIs

(*) 13 SAIs in ARABOSAI and 14 in CREFIAF indicated interest in participate in the programme in 2018.

Partners

Guidance

The guidance has 3 parts:

Part 1 – UN2030 Agenda and SDGsPart 2 – SAIs and SDGsPart 3 – Performance Audit of preparedness for implementation of SDGs

The guidance can be downloaded at http://www.idi.no/en/elibrary/cpd/auditing-sustainable-development-goals-programme#document-auditing-preparedness-for-implementation-of-sdgs-a-guidance-for-supreme-audit-institutions

9

IDI cooperative audit support model

SAI Commitment and Readiness Q 1 - 2017

SAI includes theaudit in theirannual plan

Readiness to provide resourcesand to conductthe audit

Agreement withSAI leadership

Participation of middle management

Guidance on Auditing Preparedness Q 1 - 2017

2030 Agenda

SAIs and SDGS

Audit Model

PerformanceAudit ofPreparedness

eLearning programme Q 3 - 2017

1 to 2 weekmentor training

8 week mentor led eLearningcourse for audit teams onsubject matter & methodology

Support during the audit processQ4 2017 onwards

Audit

Planning Meeting

Audit ReviewMeeting

Quality Assurance -2019

Independentassurance of audit quality

Onsite/online support during audit

Middle level management involved in the audit process

• SAIs contribute to value& benefits throughindependent oversightand constructiverecommendations

• SAIs have a voice in theSDG implementation in their countries and arenot left behind

• SAIs develop capacity to conduct PAs on SDGs

Audit Objective 1 – To what extent has the government

adapted the 2030 agenda into its national context?

Audit Objective 2 – Has the government identified and secured

resources and capacities (means of implementation) needed to

implement the 2030 Agenda?

Audit Objective 3 – Has the Government established a

mechanism to monitor, follow-up, review and report on the

progress towards the implementation of the 2030 Agenda?

Audit model and objectives

Whole of Government approach – WoG is an overarching term for a group of responses to the problem of increased

fragmentation of the public sector and public services and a wish to increase integration, coordination and capacity.

Advocacy and Awareness raising

SAI Leadership and Stakeholder meetingIDI and United Nations Department of Economic and Social Affairs

(UNDESA)

20 and 21th July, United Nations Headquarters, New York

Objective - fostering discussions and knowledge-sharing on critical issues related to preparedness for SDG implementation.

All INTOSAI regions were represented

Key Message 1

Auditing SDGs and Agenda 2030 is not the same as Auditing SDG goal areas using traditional audit

approaches

12

13

Whole of Government

Approach

Programmatic Approach

14

Leaving no one behind

Examine inclusiveness & integration

Key Message 2

Engaging with SDGs requires a strategic

shift in the audit approach of an SAI

15

Strategic Process

What is your vision ?

Where do you want to go ?

What are your SWOT

Strategic options, risks, capacities

required

Implementation of strategy

16

Government SAI

17

Key Message 3

NOW is the right time to engage with international and national stakeholders

to ensure that SAIs are not left behind

18

• External stakeholders expect SAIs to go beyond traditional financial/compliance focus to look at inclusiveness, performance

• Expectation of multi stakeholder engagement in the audit process

19

Key Message 4

Need for advocacy and awareness raising with both

internal and external stakeholders of SAIs.

Need to provide holistic support to SAIs

20

• Foster robust Communities of Practice

• Explore links between data analytics and auditingSDG models

• Explore different forms of knowledge sharing and capacity development support e.g. MOOCs, webinars

• Provide support for facilitating audit impact

• Scale up advocacy and awareness raising

• Explore institutional arrangements to provide regularsupport

21