INTOSAI and its Development Initiative (IDI) are delighted to present the pilot version of IDI's SDGs Audit Model (ISAM).

ISAM is a practical "how-to" guidance aimed to support SAIs in conducting high quality audits of SDG implementation based on the International Standards of Supreme Audit Institutions (ISSAIs).

It is based on five principles:

1. Focus on outcomes
2. Recognize SAI diversity
3. ISSAI-based
4. Inclusiveness
5. Add value

ISAM defines the audit of SDG implementation as a performance audit that focuses on the achievement of nationally-agreed targets linked to the SDG targets. The performance audit does not focus on entities, projects, programs or processes, but rather the interplay between them for the achievement of cross-cutting results. Besides focusing on the achievement of outcomes, the audit methodology recommended in ISAM encourages SAIs to mainstream actions for enhancing audit impact throughout the audit process.

Recognizing the diversity of SAIs in terms of mandates, capacities, size and local context, ISAM endeavors to provide a flexible model and practical tips for SAIs across the INTOSAI community. ISAM defines high quality audits of SDG implementation as those that comply with applicable ISSAI requirements. The model provides guidance on how to comply with ISSAI requirements at different stages of the process for auditing SDG implementation.

ISAM is inclusive as it considers the needs of SAIs with different capacities. Many SAIs are still in the process of developing performance audit capacities (especially related to ISSAIs) and most SAIs are using the Whole-of-Government approach for the first time.

ISAM uses the main UN-SDG motto "leave no one behind" as a key consideration in the definition of audits of SDG implementation and throughout the audit process.

ISAM can be found here