INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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IDI's SDGs Audit Model (ISAM)

We are delighted to present to you a pilot version of IDI’s SDGs Audit Model (ISAM).

Developed through a collaborative process, ISAM aims to provide practical ‘how-to’ guidance to SAIs for conducting audits of SDGs implementation. 

While focusing on national outcomes linked to SDGs, ISAM recognises SAI diversity and provides guidance for conducting audits that comply with ISSAIs, mainstream gender and inclusiveness considerations and contribute to impact. Some of the key features of ISAM include, an orange illustration on elimination of intimate partner violence against women, practical tips, interweaving of SDG principles (coherence, integration, leave no one behind and multi-stakeholder engagement) with an ISSAI compliant audit process, ISSAI checklists and spotlight on impact. We have also reflected on use of data analytics in audits of SDGs implementation, as we believe that leveraging on technological advancements will be an essential part of such audits.

This pilot version of ISAM has been published in English, Arabic, French, and Spanish. We welcome every suggestion and comment you may have to improve this version. We look forward to hearing of your experiences, of what worked and what could be done better, as you apply ISAM in your audits of SDGs implementation. Please send your comments, feedback to us at [email protected]

Happy reading and happy experimenting! 

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