SDGs – Auditing the SDGs

Following the preparedness audits, SAIs recognised the need to shift their focus to the actual implementation of the SDGs. To facilitate this transition, in 2020, IDI developed and published the pilot version of the IDI SDGs Audit Model (ISAM 2020).

Subsequently, IDI offered professional education and audit support to 49 SAIs in five INTOSAI regions to carry out performance audits of SDG implementation, piloting ISAM 2020. Drawing on the lessons learned and extensive feedback from these pilots, ISAM was updated and officially launched in 2024.