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Performance Audit ISSAIs and Auditing SDGs

Performance Audit ISSAIs and Auditing SDGs. 12th PAS meeting Johannesburg, South Africa, April 2019. Maria Lucia Lima IDI Senior Manager Department for Professional and Relevant SAIs maria.lima@idi.no. Performance Audit of preparedness 73 SAIs and one subnational. ASOSAI : 14 SAIs.

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Performance Audit ISSAIs and Auditing SDGs

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  1. Performance Audit ISSAIs and Auditing SDGs 12th PAS meetingJohannesburg, South Africa, April 2019 Maria Lucia Lima IDI Senior Manager Department for Professional and Relevant SAIs maria.lima@idi.no

  2. Performance Audit of preparedness 73 SAIs and one subnational ASOSAI : 14 SAIs EUROSAI: 3 SAIs ARABOSAI (*) CAROSAI: 2 SAIs CREFIAF: 15 SAIs PASAI : 13 SAIs OLACEFS: 16 SAIs + SAI Spain + 1 subnational Auditing Prep for implementation of SDG 5 AFROSAI-E: 8 SAIs (*) ARABOSAI will start in 2019 a cooperative audit on SDG implementation.

  3. Audit objectives and questions Audit objectives and questions • Identification of resources and capacities needed • Identification of cooperation and partnership • Measures to secure resources and capacities 1 2 3 • Processes and institutional arrangements put in place • Information and involvement of citizens • Responsibilities allocated among various levels of gov. • Integration of economic, social and environmental dimensions Adaptation into national context Monitor, follow-up, review and report Resources and capacities • Responsibilities assigned • Identification of performance indicators • Quality, availability and level of disaggregation of data • Participatory process

  4. Insights from PA ISSAI perspective Audit objectives and questions • Current PA ISSAIs provide sufficient quality benchmarks for auditing SDGs • The subject matter of SDGs requires a specific approach • Outcome orientation • Coherence • Leave no one behind • Multi stakeholder engagement • SAIs which have just started PA did well • Considerable capacity constraints experienced by SAIs • Conducting PA with cross cutting subject matter • Lack of awareness and skills related to PA ISSAIs • Lack of experience in systematic planning and documentation • Limited use of data gathering techniques • Lack of analytical skills • Limited experience with stakeholder engagement, especially non state actors • Descriptions vs concluding on objectives • Lack of balanced reporting • Lack of clear well written key messages

  5. From preparedness to implementation

  6. ISAM Principles Audit objectives and questions • Focus on outcomes • Recognise SAI diversity • ISSAI based • Inclusiveness • Add value

  7. Two levels Audit objectives and questions • SAI level • Individual audit level

  8. Map all programmes, targets and entitiesthatcontribute to the achievementofthisoutcome • Country levelpriority • Inclusion and genderconsiderations in selection and scoping of target • Multi stakeholder engagement • Use of performanceindicators • Concludeonauditobjectives • Communicatekeymessages and recommendations • Facilitateauditimpact

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