INTOSAI Development Initiative [IDI] has recently released the pilot version of IDI’s SDG Audit Model [ISAM]. ISAM is a practical guide developed by IDI to support SAIs in conducting ISSAI based audits of Sustainable Development Goals [SDG] Implementation.

Focus on outcomes, recognition of SAI diversity, inclusiveness, ISSAIs and adding value are the five principles behind the ISAM. Accordingly, the audit of SDGs Implementation using ISAM focuses on the following

• Achievement of nationally agreed targets linked to SDG target, adopting a whole-of-Government Approach;
• Providing a flexible model and tips for SAIs across the INTOSAI community;
• Providing guidance on how to comply with requirements of ISSAI at different stages of the audit process
• Providing illustrations on the key considerations of gender sensitivity and ‘leave no one behind’
• Guidance on achieving audit impact by enhancing the quality, acceptance and implementation of SAI recommendations.

The targeted beneficiaries of ISAM are the functional managers and auditors in SAIs planning to commence audit of SDG Implementation. ISAM will also be useful for strategic decision making by SAI leadership as it provides an overview, definitions, key concepts and audit process relating to the SDGs.

ISAM is envisaged as a living document. The Arabic, French and Spanish versions of ISAM are expected to be available by June 2020. The English version of ISAM is available at: https://www.idi.no/en/isam