Supreme audit institutions (SAIs) are an integral part of country-based follow up and review of the 2030 Agenda for Sustainable Development. The Addis Ababa Action Agenda resolved to strengthen national control mechanisms, such as supreme audit institutions and other independent oversight institutions. The General Assembly through its resolutions A/66/209, A/69/228, and A/69/237 acknowledged the role of SAIs in promoting an efficient and accountable public administration conducive to the implementation of development priorities and the SDGs. It encouraged Member States and relevant United Nations institutions to continue their cooperation with the International Organisation of Supreme Audit Institutions (INTOSAI).
INTOSAI operates as an umbrella organisation for the external government audit community. It has special consultative status with the Economic and Social Council (ECOSOC). INTOSAI provides an institutionalised framework for SAIs to promote knowledge development and transfer, improve government auditing worldwide and enhance professional capacities, standing and influence of member SAIs in their countries.
INTOSAI’s Strategic Plan 2017-2022 identifies supporting and contributing to the follow-up and review of the SDGs as a cross-cutting priority. UNDESA/DPIDG is cooperating with INTOSAI to support SAIs’ engagement with the SDGs.
Auditing the Sustainable Development Goals
The INTOSAI Development Initiative (IDI), in collaboration with INTOSAI’s Knowledge Sharing Committee (KSC), UNDESA/DPIDG and other partners, launched a programme on Auditing the Sustainable Development Goals in 2016. The programme (delivered in English, French, Spanish and Arabic) has supported SAIs to conduct cooperative performance audits of preparedness for implementation of the SDGs in their national contexts. Over 70 SAIs and one sub-national audit institution, from all regions, participate in the programme.
Guidance on how to audit SDG preparedness was developed as part of the programme. The audit model is aligned with the voluntary guidelines for preparation of the Voluntary National Reviews to the High Level Political Forum for Sustainable Development. SAIs will continue to receive guidance and support as they move into conducting performance audits of SDG implementation in 2019.
The initiative has convened annual meetings of SAIs’ leadership and stakeholders to foster substantive discussions and knowledge-sharing on SAI contributions to the SDGs. Participants take stock of SAI engagement with the SDGs and share the emerging findings and lessons learned from the SDG audits.
Materials from the meetings
Joint UN-IDI meeting 2017
Joint UN-IDI meeting 2018
Joint UN-IDI meeting 2019 (forthcoming)