INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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  5. Audit of SDGs Implementation
  6. IDI's SDG Audit Model (ISAM)
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IDI's SDGs Audit Model (ISAM) 2024

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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.

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