INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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  2. Work Streams
  3. Relevant SAIs
  4. Auditing the SDGs
  5. Policy Coherence
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Policy Coherence Audit Framework

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Policy coherence is a core element of the definition of an audit of SDG implementation, as outlined in IDI’s SDGs Audit Model (ISAM 2024). By examining policy coherence in their audits of SDG implementation, Supreme Audit Institutions (SAIs) contribute to the transparency, effectiveness and efficiency of public administration and to the implementation of the Sustainable Development Goals (SDGs).

The Policy Coherence Audit Framework is a practical guide designed to help auditors understand and evaluate policy coherence within SDG implementation audits. It focuses on the two primary entry points identified in ISAM: processes and programs. This framework highlights key policy coherence aspects relevant to each stage of the audit process and provides specific guidance on scoping audits through these entry points. It includes generic audit questions, offers methods and tools for analysing policy coherence, and emphasizes the importance of developing sound audit recommendations related to policy coherence and aiming to enhance audit impact.

The framework defines policy coherence and its dimensions, distinguishing it from related concepts and placing it within the integrated nature of the 2030 Agenda for Sustainable Development. By doing so, it underscores the importance of policy coherence in optimizing processes and programs for SDG implementation. It also identifies relevant stakeholders and provides examples of government actions that promote national-level policy coherence.

Together with the Leave No One Behind Audit Framework, the Policy Coherence Audit Framework serves as a complementary resource to ISAM 2024 to guide SAIs in auditing the implementation of the SDGs. It is currently being translated into Arabic, French and Spanish.