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IDI's SDGs Audit Model (ISAM) 2024

We are delighted to present to you the 2024 version of IDI’s SDGs Audit Model (ISAM). This is a substantial update and revision from the pilot version of ISAM published in March 2020. With the publication of ISAM 2024, we withdraw the pilot version of ISAM 2020.

ISAM 2024 provides a practical ‘how-to’ guidance to SAIs for auditing SDG implementation. It also includes considerations on strategically planning for impact by including audits of SDG implementation in the SAIs’ strategic and annual audit plans. While focusing on policy coherence and a whole-of-government approach, ISAM recognises SAI diversity and provides guidance for conducting audits that comply with ISSAIs, contribute to SAI audit impact and mainstream multistakeholder engagement and the principle of leave no one behind.

ISAM 2024 contains a revised definition of an audit of SDG implementation and identifies two main entry points – process and programmes, for conducting audits of SDG implementation. It provides examples from the cooperative audits that piloted the previous version of ISAM (published in 2020): “Strong and Resilient Health Systems” (linked to SDG 3.d), “Sustainable Public Procurement Using Data Analytics” (linked to SDG 12.7), and “Audit of Elimination of Intimate Partner Violence Against Women” (linked to SDG 5.2). In total, these cooperative audits were carried out by 49 SAIs of 5 INTOSAI regions. The results and feedback from such pilots allowed for a comprehensive review of ISAM, which was conducted in 2023-2024 by IDI in collaboration with the United Nations Department of Economic and Social Affairs (UNDESA).

By the end of 2024, IDI will issue two audit frameworks on auditing policy coherence and auditing leave no one behind to supplement the guidance provided in ISAM 2024. The Arabic, French and Spanish versions of ISAM 2024 will also be available on our website by the end of 2024.

The pilot version of ISAM issued in 2020, in English, Arabic, French and Spanish, can be found here (https://idi.no/work-streams/relevant-sais/auditing-sdgs/audit-sdgs-implementation/isam/guidance-publications).

Please contact isam@idi.no if you have any questions.

IDI Cooperative Audit Support model

IDI supports SAIs in conducting ISSAI based cooperative audits as one of the ways of facilitating ISSAI implementation. As ensuring audit quality is one of the main aims of cooperative audit support, facilitating quality assurance reviews is a key component of cooperative financial, performance and compliance audits supported by the IDI. The IDI Cooperative Audit Support Model provides holistic support to participating SAIs in planning, conducting, reporting, following up on the audit and facilitating audit impact. The nature of delivery of such support varies based on circumstances e.g. outbreak of the COVID-19 pandemic and subject matter to be audited. By and large the model consists of the following components:

1

NEEDS ASSESSMENT & AGREEMENT ON SAI COMMITMENTS

Needs assessment, stakeholder consultations and framing of the cooperative audit.
Agree on SAI commitments with SAI leadership.
Signed Statement of Commitment, including SAI readiness affirmation.

2

PARTNERSHIPS & RESOURCES

Explore & establish partnerships within and outside the INTOSAI community.
Mobilise an international/regional team of resource persons to design, develop and deliver education and audit support for SAIs. Train the mentor team.

3

SAI LEADERSHIP & STAKEHOLDER ENGAGEMENT

Facilitate a platform for SAI leadership and key stakeholders e.g. audited entities, CSOs, multilateral organisations, academia, professional bodies to come together to share knowledge and experiences about the subject matter and network.

4

INTEGRATED PROFESSIONAL EDUCATION & AUDIT SUPPORT PLATFORM

Provide integrated professional education and audit support to SAI teams & SAI supervisors. This would cover educational contents, social learning, other resources, and audit support.
The nature of the blend – online or in person will depend on needs and circumstances.
Audit support could be provided online, through in person review workshops, through on-site support or arranging for local support.

5

MONITORING

Monitor that participating SAIs conduct the audit as per agreed milestones
Participating SAIs responsible for finalising their audit reports and issuing the report in a timely manner as per their legal mandates.

6

LESSONS LEARNED & SUSTAINABILITY PLAN

Facilitate lessons learned and sustainability planning discussions amongst SAI leadership, SAI teams and supervisors and key stakeholders and resource persons.
Document lessons learned – what went well and what could be improved.
Document sustainability plans. The sustainability plans include SAIs plans to sustain the learning from the cooperative audit in the future.

7

ENSURE AUDIT QUALITY

Facilitate audit quality by – providing guidance on quality controls to be exercised during the audit, education of SAI supervisor and SAI team in implementing quality control during the audit, review of audit products at key stages and independent quality assurance reviews after audits are issued.

8

FACILITATE AUDIT IMPACT

Audit impact considerations mainstreamed in the audit process. Facilitate audit impact through robust follow up mechanisms and strong stakeholder coalitions after the audit has been issued.

AUDITING THE SUSTAINABLE DEVELOPMENT GOALS

SAIs play a significant role in contributing to the implementation of the Sustainable Development Goals (SDGs)

Recognising the importance of the 2030 Agenda for Sustainable Development in improving the lives of citizens, INTOSAI identified the Sustainable Development Goals (SDGs) as a strategic priority (Priority 2) in its Strategic Plans 2017–2022 and 2023–2028. Through these plans, INTOSAI called upon member Supreme Audit Institutions (SAIs) to contribute to the follow-up and review of the SDGs within the context of each nation’s sustainable development efforts and each SAI’s individual mandate.

As part of this global effort, the INTOSAI Development Initiative (IDI) has been supporting SAIs in auditing the SDGs since 2016, through high-quality, high-impact performance audits. So far, IDI and key stakeholders have supported more than 70 SAIs across all INTOSAI regions through performance audits of preparedness for implementation of the SDGs, and performance audits of SDG implementation.

Learn more on the United Nations' website