Supporting SAIs in Auditing SDGs

Transcription

1 Supporting SAIs in Auditing SDGs

2 Key Messages SDGs and INTOSAI Auditing SDGs Programme 2

3 SDGs & INTOSAI Cross cutting Priority 2 in INTOSAI Strategic Plan Contributing to the follow-up and review of the SDGs within the context of each nation s specific sustainable development efforts and SAIs individual mandates 3

4 SDGs & INTOSAI Four Approaches 1 Review or audit preparedness of governments for implementing SDGs 2 Undertake performance audits on specific aspects of SDGs 3 Assessing and supporting the implementation of SDG 16 4 Being Models of transparency and accountability in own operations 4

5 Auditing SDGs Programme CoP Auditing Implementation of SDGs GPG Guidance Auditing of Preparedness for Implementation Cooperative Performance Audit of Preparedness for Implementation of SDGs Lessons Learned and Compendium of Audit findings Programme under INTOSAI SP crosscutting priority 2

6 SAI participating in the programme EUROSAI: 4 SAIs ASOSAI : 17 SAIs ARABOSAI (*) CAROSAI: 2 SAIs CREFIAF(*) OLACEFS: 14 SAIs, Auditing Prep for implementation of SDG 5 AFROSAI-E: 8 SAIs PASAI : 13 SAIs (*) 13 SAIs in ARABOSAI and 14 in CREFIAF indicated interest in participate in the programme in

7 Partners

8 Guidance The guidance has 3 parts: Part 1 UN2030 Agenda and SDGs Part 2 SAIs and SDGs Part 3 Performance Audit of preparedness for implementation of SDGs The guidance can be downloaded at

9 IDI cooperative audit support model Middle level management involved in the audit process SAI Commitment and Readiness Q Guidance on Auditing Preparedness Q SAI includes the audit in their annual plan Readiness to provide resources and to conduct the audit Agreement with SAI leadership Participation of middle management 2030 Agenda SAIs and SDGS Audit Model Performance Audit of Preparedness elearning programme Q to 2 week mentor training 8 week mentor led elearning course for audit teams on subject matter & methodology Support during the audit process Q onwards Audit Planning Meeting Audit Review Meeting Quality Assurance Independent assurance of audit quality SAIs contribute to value & benefits through independent oversight and constructive recommendations SAIs have a voice in the SDG implementation in their countries and are not left behind SAIs develop capacity to conduct PAs on SDGs Onsite/online support during audit 9

10 Audit model and objectives Whole of Government approach WoG is an overarching term for a group of responses to the problem of increased fragmentation of the public sector and public services and a wish to increase integration, coordination and capacity. Audit Objective 1 To what extent has the government adapted the 2030 agenda into its national context? Audit Objective 2 Has the government identified and secured resources and capacities (means of implementation) needed to implement the 2030 Agenda? Audit Objective 3 Has the Government established a mechanism to monitor, follow-up, review and report on the progress towards the implementation of the 2030 Agenda?

11 Advocacy and Awareness raising SAI Leadership and Stakeholder meeting IDI and United Nations Department of Economic and Social Affairs (UNDESA) 20 and 21th July, United Nations Headquarters, New York Objective - fostering discussions and knowledge-sharing on critical issues related to preparedness for SDG implementation. All INTOSAI regions were represented

12 Key Message 1 Auditing SDGs and Agenda 2030 is not the same as Auditing SDG goal areas using traditional audit approaches 12

13 Programmatic Approach Whole of Government Approach 13

14 Examine inclusiveness & integration Leaving no one behind 14

15 Key Message 2 Engaging with SDGs requires a strategic shift in the audit approach of an SAI 15

16 Strategic Process Government What is your vision? Where do you want to go? What are your SWOT SAI Strategic options, risks, capacities required Implementation of strategy 16

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18 Key Message 3 NOW is the right time to engage with international and national stakeholders to ensure that SAIs are not left behind 18

19 External stakeholders expect SAIs to go beyond traditional financial/compliance focus to look at inclusiveness, performance Expectation of multi stakeholder engagement in the audit process 19

20 Key Message 4 Need for advocacy and awareness raising with both internal and external stakeholders of SAIs. Need to provide holistic support to SAIs 20

21 Foster robust Communities of Practice Explore links between data analytics and auditing SDG models Explore different forms of knowledge sharing and capacity development support e.g. MOOCs, webinars Provide support for facilitating audit impact Scale up advocacy and awareness raising Explore institutional arrangements to provide regular support 21