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The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals

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  • Aránzazu Guillán Montero
  • David Le Blanc

Abstract

This paper examines the involvement of supreme audit institutions (SAIs) in auditing the preparedness of governments for implementing the Sustainable Development Goals (SDGs) since 2015. These audits have covered institutional arrangements put in place to implement the SDGs, the mobilization of resources, and monitoring and evaluation frameworks. SDG preparedness audits have produced valuable information that is not necessarily available from other national processes linked with SDG follow-up and review. As such, audit recommendations can be a powerful tool to help governments improve SDG implementation. The paper reflects on the impact that SDG audits have made, and on the challenges and opportunities for SAIs that have engaged in this exercise. While many of these challenges are generic to the work of SAIs, SDG audits also present specific political, institutional and technical problems. Finally, the paper explores questions that this new area of engagement poses for SAIs, including the long-term prospects for institutionalization of SDG audits and the relationship with other accountability mechanisms for the SDGs at the national level.

Suggested Citation

  • Aránzazu Guillán Montero & David Le Blanc, 2019. "The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals," Working Papers 157, United Nations, Department of Economics and Social Affairs.
    • Handle: RePEc:une:wpaper:157
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    File URL: http://www.un.org/esa/desa/papers/2019/wp157_2019.pdf
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    References listed on IDEAS

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    1. Eckersley, Peter & Ferry, Laurence & Zakaria, Zamzulaila, 2014. "A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 529-538.
    2. Rick Stapenhurst & Niall Johnston & Riccardo Pelizzo, 2006. "The Role of Parliaments in Curbing Corruption," World Bank Publications - Books, The World Bank Group, number 7106.
    3. United Nations UN, 2015. "Transforming our World: the 2030 Agenda for Sustainable Development," Working Papers id:7559, eSocialSciences.
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    Cited by:

    1. Elisabeth Hege & Laura Brimont & Felicien Pagnon, 2019. "Sustainable development goals and indicators: can they be tools to make national budgets more sustainable?," Public Sector Economics, Institute of Public Finance, vol. 43(4), pages 423-444.
    2. David Le Blanc, 2020. "Some considerations on external audits of SDG implementation," Working Papers 166, United Nations, Department of Economics and Social Affairs.

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    More about this item

    Keywords

    Sustainable development goals; sustainable development; government accountabi­lity; supreme audit institutions;
    All these keywords.

    JEL classification:

    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • O19 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - International Linkages to Development; Role of International Organizations
    • O20 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - General

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