The IDI-KSC “Auditing SDGs programme” has the following results framework:
1. Advocacy and Awareness Raising
2. Guidance on Auditing of Preparedness for Implementation of SDGs
3. ISSAI Based Cooperative Performance Audit of Preparedness of Implementation of SDGs
4. Community of Practice on Auditing Sustainable Development
5. Lessons Learned and Compendium of Audit findings
The progress made on the results framework and the future plans are below:
Advocacy and Awareness Raising - As a part of advocacy the IDI has discussed auditing SDGs at its workshops with SAI Management and key stakeholders. The IDI participated in INTOSAI side event at UN High Level Political Forum 2016. The programme was presented in the IDI workshop with INTOSAI regions, in September 2016, held in Oslo/Norway and at OLACEFS assembly, in October 2016, held in Punta Cana/Dominican Republic. This initiative has also been discussed with different UN bodies, the Canadian Research and Educational Foundation (CCAF) and World Bank. Focus on SDGs has been suitably included in the SAI Strategic Management Framework and the support for strategic management that the IDI provides to SAIs. The IDI plans to conduct a SAI Leadership symposium on Auditing SDGs in May 2017.
Guidance on Auditing of Preparedness for Implementation of SDGs - A global team of resource persons from SAIs, INTOSAI bodies, IDI, UN and some INTOSAI regions has developed the draft of the guidance. It will be available on the KSC-IDI community portal in the beginning of December, presented at INCOSAI in December 2016 and sent to experts and users for comments. We expect to publish the version 1 of the guidance by May 2017. The guidance provides information about the SDGs, discusses the role of SAIs in auditing SDGs and suggests an audit model for auditing preparedness. This model comprises the whole of government (WOG) aspects and goal aspects. The SAI can choose to conduct a performance audit on the whole of government considering all the Agenda 2030 or audit the WOG regarding a specific goal. The guidance further takes the reader through each stage of the performance audit process and provides ‘how to’ guidance for conducting the audit. The guidance provides examples on SDG 5 and SDG 16.5.
ISSAI Based Cooperative Performance Audit of Preparedness of Implementation of SDGs - 40 SAIs that have prioritized this audit and show both commitment and readiness will be provided support by the IDI in accordance with IDI’s cooperative audit support model. IDI will start to invite the SAIs during INCOSAI 2016 and expects to have the countries selected by February 2017. The audit teams from the SAIs invited will participate in an eLearning course based on the guidance. This course is planned to occur during August and September 2017. After that, the audit teams will plan the performance audit on preparedness and will be invited to present their audit plans in a meeting in December 2017.
. Community of Practice - The community is available on KSC-IDI’s INTOSAI Community Portal.
Lessons Learned and Compendium of Audit findings - The IDI and KSC will facilitate a process to document lessons learned from the cooperative audits. These will include lessons from the implementation of the audit model as well as lessons from the IDI cooperative audit model. The lessons learned document will be globally available through the KSC- IDI community portal in 2019.