Auditing Sustainable Development Goals (SDGs)
Programme Description The objectives, activities and expected results from the programme are: Objective: High quality audits of sustainable development goals by SAIs. Participating SAIs: 40 SAIs in the INTOSAI community will be supported through this programme. These would include about 8 SAIs in CREFIAF supported in conducting audit of preparedness for Goal 5 and 8 SAIs in PASAI that will be supported in conducting cooperative performance audit of institutional frameworks for fighting corruption. SAIs will be offered the programme based on commitment, readiness and interest. Level of Participants: Head of SAI, top management (for management meeting), middle management (functional heads), audit teams, SAI staff (audit and non audit). Planned Cooperation Partners: United Nations, INTOSAI Knowledge Sharing Committee, INTOSAI Capacity Building Committee, INTOSAI Professional Standards Committee, INTOSAI Regions. The programme envisages achieving its objective by implementing the following results framework: Community of Practice on Auditing Sustainable Development Goals – The web based community of practice (CoP) on auditing SDGs was set up at INTOSAI Portal, in cooperation with INTOSAI KSC. It provides information, experience, knowledge sharing and capacity development support related to auditing SDGs. Guidance for Auditing Preparedness for implementation of SDGs – The SDGs have been adopted as recently as September 2015. In order to implement these ambitious goals, various governments will need to identify their priorities, systems and procedures for implementation and more importantly system of gathering performance data on implementation of SDGs. The IDI and KSC put together an international team of resource persons who are writing a guidance on how to conduct an audit of the preparedness of governments for implementation of SDGs. A draft of this document will be made available for discussion at INCOSAI 2016. This guidance will be developed in English and translated to Arabic, French and Spanish. This GPG will be made available on the community of practice in four languages. Cooperative Audit of Preparedness of Implementation of SDGs – The IDI will support about 40 SAIs in conducting an ISSAI based performance audit on preparedness for implementation of SDGs. This will involve management discussions on SDGs, SAI management commitment to conducting the audits, issuing reports and auditing SDGs on a regular basis. During the audits the IDI will provide support by training SAI teams, facilitating audit planning and audit review meetings and providing online support to SAIs. Following its cooperative audit model the audits conducted through this programme will also be subject to quality assurance review to ascertain the extent of compliance with ISSAIs. Lessons Learned and Compendium of Audit findings – The IDI will work together with KSC to document lessons learned as a part of this pilot exercise. Further support and work in this area will be taken up on the basis of this document. The IDI will also work to develop a compendium of audit findings based on the cooperative audits facilitated as a part of this programme. The compendium will be published on the community of practice.