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IDI's SDGs Audit Model (ISAM)

INTOSAI and its Development Initiative (IDI) are delighted to present the pilot version of IDI's SDGs Audit Model (ISAM). ISAM is a practical "how-to" guidance aimed to support SAIs in conducting high quality audits of SDG implementation based on the International Standards of Supreme Audit Institutions (ISSAIs).

It is based on five principles:

  1. Focus on outcomes
  2. Recognize SAI diversity
  3. ISSAI-based
  4. Inclusiveness
  5. Add value

ISAM defines the audit of SDG implementation…

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