INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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SAI SDG Auditor

Building Competence. Auditing SDGs. Demonstrating Value

The INTOSAI Development Initiative’s (IDI) story of promoting and supporting audit of sustainable development goals began in September 2015 with the adoption of ‘Transforming Our World: The 2030 Agenda for Sustainable Development’. Over the past decade (2015-2024), IDI together with key partners in UN, INTOSAI and other stakeholders has supported more than 100 SAIs across the world by creating awareness and a common understanding of the 2030 Agenda, innovating audit methodology, advocating for the role of SAIs, supporting SAIs in carrying out high quality audits of SDG preparedness and implementation and facilitating audit impact. Read about our story here.

As the 2030 Agenda completes a decade, there is a need to accelerate SDG implementation. The SAI SDG Auditor Initiative aims to support the SAI community to contribute to the implementation of SDGs in this last stretch by building SAI auditor competence to audit sustainability, carrying out a high-quality, high-impact performance audit of SDGs implementation and enhance visibility and impact of SDG audits.

The SAI SDG Auditor initiative

What will success look like?

Three key outcomes

Competence

of SAI auditors to audit sustainability, including policy coherence

Contribution

to SDG implementation through high-quality, high-impact performance audit of processes for SDG implementation

Communication

with key stakeholders leading to enhanced visibility and demonstrated audit value

The principle of leave no one behind will be mainstreamed through all the outcomes. This would include specific reflections on developing SAI auditor competence to audit ‘leave no one behind’, mainstreaming this principle in the performance audit of processes for implementation of SDGs and engagement with stakeholders. More importantly this will also include providing fit-for-purpose support for SAIs in Small Island Developing States and other challenged contexts.

To achieve these outcomes, IDI will aim to achieve the following outputs:

  1. High-quality integrated professional education and support in English for auditors from SAIs across INTOSAI regions. (2025-2027)

  2. Graduate SAI SDG Auditors who successfully complete the education and carry out the audit. (2027)

  3. Professional education for auditing sustainability (online) available to SAI auditors on a regular basis (2027 onwards).

  4. SAIs issue timely, high-quality audit reports on ‘Performance Audit of processes for SDG implementation’. (2027)

  5. SAI communication and stakeholder engagement plans for the performance audit of processes for SDGs implementation are developed and implemented. (2026)

  6. Multistakeholder engagements convened by IDI and partners at SAI, regional and global level to raise the profile of SDG audits and demonstrate value. (2025-2027)

What does a SAI SDG Auditor look like?

An SAI SDG Auditor is able to carry out high-quality, high-impact performance audits of SDG implementation using a whole-of-government approach to examine the performance of processes of SDG implementation or a set of programmes that contribute to the implementation of specific SDG Goals and Targets. The competencies required for such audits are described in the competency framework, as follows:

Competency Framework:

Cross-cutting competencies

Commitment to Sustainable Development

  • Appreciates the significance, complexity and integrated nature of sustainable development in its three dimensions (economic growth, social inclusion, and environmental protection)
  • Exhibits an understanding of the Sustainable Development Goals (SDGs), their interlinkages with national contexts, and the role of institutions, policies, and regulatory frameworks in their implementation
  • Is responsive to inequalities and acts for inclusion
  • Demonstrates deep understanding of the role of SAIs in the implementation of the SDGs

Leadership and Communication

  • Demonstrates basic leadership skills
  • Demonstrates the ability to communicate persuasively with internal and external stakeholders throughout the audit process, raising awareness of SDGs
  • Actively facilitates the impact of SDG audits

Analytical and Research Skills

  • Possesses strong analytical skills to conduct research, connect dots, and apply key SDG auditing concepts effectively and consistently
  • Shows strong qualitative and quantitative data analysis skills

Specific SDG audit competencies

Sustainable development and SDGs

  • Demonstrates a good understanding of SDGs and the link to the national context (goals, targets, programmes)
  • Identifies processes of SDG implementation
  • Identifies national programmes that contribute to SDG implementation
  • Demonstrates the ability to apply key concepts of SDG auditing appropriately and consistently in planning, conducting and reporting on SDG audits
  • Is responsive to gender equality and inclusion throughout the audit process
  • Understands the role of SAIs and INTOSAI in contributing to sustainable development and to SDG implementation
  • Demonstrates a good understanding of data and indicators needed to conduct SDG audits
  • Has knowledge of SDG targets, indicators and data sources on the global and national level
  • Has ability to identify synergies and trade-offs between SDGs to assess policy coherence

Performance audits of SDG implementation

  • Displays professional judgement/expertise in designing the SDG audit
  • Demonstrates a systematic way of thinking, especially when analysing and evaluating audit evidence
  • Displays the ability of use logical reasoning to add value, analyse information and make robust recommendations
  • Ensures quality of audits of SDG implementation
  • Conducts performance audits in line with ISAM 2024 (IDI’s SDGs Audit Model) contributing to SDG implementation
  • Holds capacity to conduct performance audits with high quality and high impact
  • Is able to identity audit risks and takes steps to mitigate and manage them
  • Is able to scope the audit to make it manageable
  • Demonstrates the ability to use analytical skills set
  • Writes good audit recommendations
  • Demonstrates the ability to gather data
  • Demonstrates audit impact related to SDG implementation

How will IDI support SAIs

How will we support competence, contribution and communication?

Growing competent SAI SDG auditors

The process of growing competent SAI SDG auditors will start with the selection of eligible SAI auditors to participate in the SAI SDG Auditor Initiative. We expect to start with auditors who have fairly strong performance audit skills and some experience in carrying out performance audits.

Integrated Education, Reflection and Audit support (ERA) platform – IDI will help these auditors in growing competencies through an integrated professional education, reflection, and audit support platform. The online platform will include the following components:

  • Professional Education: Digitised interactive professional educational modules and learning materials available for anytime, anywhere learning.

  • Reflections Portfolio: SAI auditors will reflect on their learning and experience of carrying out the performance audit of processes for SDG implementation as a part of this portfolio.

  • Social Learning: Under this component IDI will facilitate interactions with peers, mentors and other key stakeholders to provide wide exposure to the SAI auditors.

  • Other resources: IDI will provide a curated digital library of relevant resource material, including videos, tools, reference materials, and complementary courses, helping participants to deepen their understanding and sustaining continuous learning.

  • Audit Support: The initiative requires the SAI auditors from each SAI to come together as an audit team to carry out a performance audit of processes for implementation of SDGs. IDI will support the teams through each stage of the audit by providing review comments and advice. IDI will endeavour to provide fit for purpose support to SAIs from Small Island Developing States (SIDS) based on their needs and available resources.

Graduation as SAI SDG Auditor – Each SAI auditor who completes the mandatory activities on the ERA platform (digitised education and reflections portfolio) and whose SAI issues the audit report as per mandate within the agreed timelines, will graduate as a SAI SDG Auditor.

Professional Education for Auditing Sustainability – IDI will consolidate the professional education material and other support material provided during this initiative into a regular online education initiative for auditing sustainability. We envisage making this online education available on a regular long-term basis for continuing to grow SAI auditor competencies in auditing sustainability using a whole-of-government approach.

Contributing to SDG implementation through high-quality, high-impact ‘Performance audit of processes for SDG implementation’

Participating in SAI SDG Auditor Initiative will require each SAI and each SAI team to carry out a high-quality and high-impact ‘performance audit of processes of SDG implementation’. Such audits will be based on IDI’s SDGs Audit Model (ISAM) 2024 and ISSAIs. Recognising the need for SAIs to determine manageable audit scope, IDI will support participating SAI audit teams in determining appropriate, relevant and doable audit scope within each country context. Some examples of such scope could include:

  • planning and budgeting for SDG implementation • means of implementation, such as capacities development and financial resources

  • monitoring, reporting and accountability via Voluntary National Review (VNR) process and other processes

  • multistakeholder engagement

  • leave no one behind

IDI mentor team will provide online support (in-person where feasible and necessary) to the SAI audit teams in planning, conducting and reporting on the performance audit. Throughout the audit process, IDI team will facilitate quality management and audit impact, and mainstream leave no one behind, responsiveness to gender equality and inclusion, and leadership and multistakeholder engagement.

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Anim pariatur cliche reprehenderit, enim eiusmod high life accusamus terry richardson ad squid. 3 wolf moon officia aute, non cupidatat skateboard dolor brunch. Food truck quinoa nesciunt laborum eiusmod. Brunch 3 wolf moon tempor, sunt aliqua put a bird on it squid single-origin coffee nulla assumenda shoreditch et.
Anim pariatur cliche reprehenderit, enim eiusmod high life accusamus terry richardson ad squid. 3 wolf moon officia aute, non cupidatat skateboard dolor brunch. Food truck quinoa nesciunt laborum eiusmod. Brunch 3 wolf moon tempor, sunt aliqua put a bird on it squid single-origin coffee nulla assumenda shoreditch et.