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Some considerations on external audits of SDG implementation

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  • David Le Blanc

Abstract

Supreme audit institutions (SAIs) have started to audit the implementation of the Sustainable Development Goals (SDGs). While there is no one single audit model or approach to audit SDG implementation, audits should incorporate a few core methodological features related to the principles of the 2030 Agenda. Four methodological and practical challenges associated with conducting performance audits of SDG implementation, as they differ from traditional audits, are discussed in this paper: 1) problem definition, including the level of investigation in the SDG hierarchy of goals and targets and the audit scope; 2) conceptual challenges inherent in going from the level of individual entities or programs to that of whole-of-government performance; 3) practical considerations that should inform an analysis of the coherence of government actions in a given policy area; and 4) the ways in which audit guidance at the international level can help individual SAIs going forward. Ultimately, this paper aims to inform the broader discussion on evaluation of the SDGs.

Suggested Citation

  • David Le Blanc, 2020. "Some considerations on external audits of SDG implementation," Working Papers 166, United Nations, Department of Economics and Social Affairs.
    • Handle: RePEc:une:wpaper:166
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    File URL: http://www.un.org/esa/desa/papers/2020/wp166_2020.pdf
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    References listed on IDEAS

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    1. Chris Dickens & Vladimir Smakhtin & Matthew McCartney & Gordon O’Brien & Lula Dahir, 2019. "Defining and Quantifying National-Level Targets, Indicators and Benchmarks for Management of Natural Resources to Achieve the Sustainable Development Goals," Sustainability, MDPI, vol. 11(2), pages 1-15, January.
    2. 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.
    3. Katia Vladimirova & David Le Blanc, 2016. "Exploring Links Between Education and Sustainable Development Goals Through the Lens of UN Flagship Reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 24(4), pages 254-271, July.
    4. David Le Blanc & Clovis Freire & Marjo Vierrosc, 2017. "Mapping the linkages between oceans and other Sustainable Development Goals: A preliminary exploration," Working Papers 149, 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; monitoring and evaluation; policy evaluation; external audit;
    All these keywords.

    JEL classification:

    • 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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