UN-SAI Country-Level Collaboration on SDG Audits: Recommendations for Auditors

The toolkit provides:

1. an understanding to the reader to assess, the Supreme Audit Institions (SAI’s) evolving role to contribute to the national efforts to implement the SDGs and the UN specific coordination mechanisms and arrangements in support to implement SDGs.
2. an understanding on the interconnectedness of SDG implementation and SDG auditing and the criticality of the UN-SAI engagement, with special focus on exploring new channels for the mutual exchange of expertise, experience, and knowledge with the UN Entities at country-level.
3. Main lines of cooperation areas between the UN and SAIs in the SDG-related audit processes through a set of Possible Interaction Points (PIPs)
4. A sample SDG-related audit question sets to help create a mindset for the involved auditor(s).