Supreme Audit Institutions (SAIs) play an important role in the implementation of the SDGs.

Therefore, INTOSAI has launched numerous initiatives to support SAIs in making an essential contribution to the success of the 2030 Agenda and the SDGs.

The role of SAIs with regard to reviewing and monitoring the implementation of the SDGs was, for example, one of the two focal themes taking centre stage at INCOSAI XXII in Abu Dhabi in 2016. The Congress confirmed the avid interest of SAIs in carrying out audits and reviews with regard to the SDGs via the following four approaches:

• Assessing the preparedness of national governments to implement the SDGs,
• Undertaking performance audits in the context of the SDGs,
• Contributing to the implementation of SDG 16, which envisages effective, accountable and transparent institutions, and
• Possibilities for SAIs to act as models of transparency and accountability in their own operations.

Since INCOSAI XXII, more than 100 member SAIs have shown concrete interest in carrying out SDG-related audits. INTOSAI is therefore intensively concerning itself with the implementation of the SDGs from the viewpoint of auditors. In doing so, it also takes into account the need for a comprehensive audit approach and the inclusion of external stakeholders in audits. This also includes providing a stimulus for the implementation of the SDGs through audits or the application of indicators. Coordinated audits are also valuable opportunities for the mutual exchange of knowledge and experience.