General Auditing Bureau 15th Annual Seminar on the Implementation of SDGs Riyadh, Saudi Arabia May 2018

1. @wbg2030
worldbank.org/sdgs
General Auditing Bureau (GAB)
May 6th 2018
Mahmoud Mohieldin
Senior Vice President
World Bank Group
The Sustainable
Development Goals
and the Role of
Auditing Institutions
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2. The SDGs present a major
opportunity for transformation
Global development agendas serve as a guide for countries to determine their national development path
MDGs (2000-2015) SDGs (2016-2030)
Goals/
Targets/Indicators
8/21/60 17/169/~230
Priority Areas Human Development Holistic: Economic, Social, Environmental
Scope Developing Countries Universal
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3. World Bank Group Goals and SDGs
The WBG's twin goals of ending poverty and promoting
shared prosperity are fully aligned to the SDGs
“The SDGs are the product of years of hard work by countries and a
testament to their deep commitment to promoting international cooperation
and the well-being of all,” said World Bank Group President Jim Yong Kim.
“The SDGs’ focus on people, planet, prosperity, peace and partnership
provides a comprehensive and robust development path for the world
to follow over the next fifteen years.”
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-World Bank-IMF Annual Meetings, Lima, October 2016

4. Countries’ most frequently identified priorities*
require an integrated approach
* Based on statements made during the UN High Level Political Forum, July 2017
Sequencing implementation of goals within national priorities
Working in partnership to determine national development strategy
Coordinating within governments; across and within ministries
Securing enough financial resources and efficiently allocating them
Data availability and institutional capacity
Localizing and implementing the goals at the local level
Incorporating and mainstreaming gender
Integrating action on climate change
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5. Principles for Review and Monitoring of SDGs
Voluntary &
country-led
evaluations
Longer-term
orientation
Avoid duplication
Minimize the
reporting burden
Evidence based
evaluations and
data
Active support of
the UN system and
other multilateral
institutions
Enhanced
capacity-building
support for
developing countries
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6. Achieving SDGs – Role of SAIs
Supreme Audit Institutions (SAIs) will play an important role in the implementation
of the SDGs by 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
 SAIs to act as models of transparency and accountability in their own operations
Help ensure that public expenditure is used efficiently
& effectively to finance development & the
achievement of SDGs
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7. SDG Goal 16 – Relevance to SAIs
 Significantly reduce all forms of violence and related death rates everywhere
 End abuse, exploitation, trafficking and all forms of violence against and
torture of children
 By 2030, provide legal identity for all, including birth registration
 Promote the rule of law at the national and international levels and ensure
equal access to justice for all
 By 2030, significantly reduce illicit financial and arms flows, strengthen the recovery and return of stolen assets and combat
all forms of organized crime
 Substantially reduce corruption and bribery in all their forms
 Develop effective, accountable and transparent institutions at all levels of development
 Ensure responsive, inclusive, participatory and representative decision-making at all levels
 Broaden and strengthen the participation of developing countries in the institutions of global governance
 Ensure public access to information and protect fundamental freedoms, in accordance with national legislation
and international agreements
 Strengthen relevant national institutions, including through international cooperation, for building capacity at all levels, in
particular in developing countries, to prevent violence and combat terrorism and crime
 Promote and enforce non-discriminatory laws and policies for sustainable
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8. SAIs Capacity – A Major Concern
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Source: Global SAI Stocktaking Report 2017
Capacity:
 The Public Expenditure and Financial
Accountability (PEFA) methodology
produces a composite measure of
aspects of both SAI performance and
the response of the executive to the
audit reports. Although PEFA data
shows a marginal increase in the
percentage of countries reaching the
benchmark score of C or higher,
from 47% in 2014 to 48% in 2017,
substantial capacity building efforts
are needed to take this percentage
substantially higher.
SDGs:
 Only 21% of governments have defined baseline
data for monitoring and evaluating progress in
SDG implementation, and 24% are in early
stages of preparation.
 193 Countries subscribed to the SDGs, but there
is much room for improving SAI’s readiness to
be fully involved in the review and /or audit on
the progress of SDG implementation.
 Globally, only 56% of the respondent SAIs
expressed their intention to include themes
related to the preparation for an/or
implementation of the SDGs in their next audit
strategy and work programme.

9. SDGS – Role of SAIs – Expectations
Develop SAI audit capacity for effective & efficient public auditing in all countries
Add value through auditing country programs and monitoring efforts for meeting the SDGs
Within the context of the SAI’s mandate, skills/expertise and capacity
Promote public accountability and transparency
SAIs will be models of transparency and accountability
SAIs will continue to increase their independent public auditing effectiveness
Help ensure public resources are properly used, with efficiency and effectiveness, for the benefit of citizens &
contribute to making “Trillions from Billions” to provide financing for the SDGs
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10. INTOSAI has launched numerous initiatives to support SAIs in making an essential
contribution to the success of the 2030 Agenda and the SDGs. Since 2016, more
than 100 member SAIs have shown concrete interest in carrying out SDG-related
audits.
Through their active collaboration and interaction in regional, thematic and global
groupings within the INTOSAI community and elsewhere, SAIs can make valuable
contributions on issues affecting national readiness and preparations for the SDGs,
as well as on the gradual implementation, monitoring and reporting on progress.
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11. INTOSAI-Donor Cooperation (IDC)
Led by a Steering Committee comprising all 23 signatory donors, 18 SAIs and IDI and a
leadership team comprising a Chair and Vice Chair on both the Donors and INTOSAI side
The World Bank (donor chair) and the Auditor General of Saudi Arabia (INTOSAI chair) are
the co-Chairs; Comptroller & Auditor General of GAO, US and Irish Aid are the co-Vice Chairs
The IDC secretariat is housed in IDI, Norway and is responsible for carrying out the day to
day work of the IDC

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IDC Achievements and Success Stories
• Developed more focus and better understanding of the needs of SAIs and the vital role that they play
in public administration amongst donors and key stakeholders
• Development of the SAI PFM which is an international framework for self, peer, or external
assessment of a SAI’s performance against the ISSAIs and other established international good
practices
• Matching the development needs of SAIs with Donor and/or INTOSAI member support to build
capacity & enhance public auditing through a Global Call for Proposal program
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Examples of Success Stories of this Program
SAI Bhutan: Responding to Emerging Challenges
• Enhanced SAI credibility and audit quality through applying international
standards
• Audit report on public debt management debated in Parliament and
public debt policy and debt-thresholds established
• Leading by example in accountability, through publishing assessment of
its own performance
• New strategic plan to further enhance public confidence in the SAI
SAI Sierra Leone: Achieving Impact and Reinforcing Accountability
• Successful capacity development in a post-conflict environment
• Improved transparency through unprecedented publication of audit
reports, and PAC hearing broadcasts
• Improved accountability for use of public funds through 21% increase in
audit coverage
• National Integrity Award for stance against corruption
The Challenge – more resources are needed from both donors and INTOSAI member to support the capacity building programs of the SAIs

13. WBG Support for SAIs
 Advocacy for the importance of effective independent public auditing as a key pillar of good governance
and effective development results
 Promoting harmonization and increased support for SAI institutional strengthening and their independence
through being a driving force and leader of the INTOSAI Donor Cooperation* (IDC). The WB and the GAB
are the co-chairs of the Cooperation which strives to augment and strengthen support to the SAI community
recognizing the value of SAIs in strengthening governance, accountability, and poverty reduction
 Supporting the development of the International Standards of Supreme Audit Institutions (ISSAI) which
state the basic prerequisites and their roll out and implementation (3i program) for the proper functioning
and professional conduct of SAIs and the fundamental principles in auditing of public entities
 Supporting the development and implementation of the SAI Performance Measurement Framework (SAI
PMF) through the IDC, which is an international framework for self, peer, or external assessment of a SAI’s
performance against the ISSAIs and other established international good practices.
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* INTOSAI-Donor Cooperation Memorandum of Understanding signed by 23 donors

14. WBG Support for SAIs and their Role
 Support to SAIs at all levels: by funding SAI capacity development projects, by managing multi-donors trust
funds to enhance SAI capacity, by facilitating and arranging knowledge sharing activities for SAIs and by
providing technical assistance and advising.
 In April 2014 the SAI CDF administered by the World Bank with a Swiss contribution of 5 million Swiss
francs was established to complement bilateral support for SAIs in the areas where they are most needed
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Examples of projects financed and managed by the WBG through the SAI CDF
ASEAN:
Establishment of
ISSAI Facilitators
Pool for Association
of Southeast Asian
Nations (ASEAN)
SAIs
Bhutan: Institutional
Capacity
Development of the
Royal Audit
Authority Project
Gabon -
Supreme Audit
Institution
Capacity Building
Project
Georgia: IT
Audit
Development in
the State Audit
Office of
Georgia
Mongolia: Capacity Building
of the Mongolian National
Audit Office (MNAO) through
Establishing a Continuing
Professional Development
Strategy and Program
Mozambique:
Training and
Education for
Tribunal
Administrativo
Philippines:
Capacity
Development
Support to the
Commission on
Audit

15. The SDGs have the greatest chance of being achieved if they are reflected within a national plan
with specific assigned responsibilities, timelines, budgets, and accountability arrangements.
Progress is measured through reliable and timely monitoring data.
The VNRs seek to strengthen policies and institutions of governments and to mobilize multi-
stakeholder support and partnerships for the implementation of the SDGs.
Between 2016-17, this amount to 84 countries. This year, 47 countries have announced to
present VNRs at the July HLPF, including our host, Saudi Arabia.
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Luxembourg
Madagascar
Malaysia
Maldives
Mexico
Monaco
Montenegro
Morocco
Nepal
Netherlands
Nigeria
Norway
Panama
Peru
Philippines
Portugal
Qatar
S. Korea
Samoa
Sierra Leone
2016 – 2017 Country Submissions
Afghanistan
Argentina
Azerbaijan
Bangladesh
Belarus
Belgium
Belize
Benin
Botswana
Brazil
Chile
China
Colombia
Costa Rica
Cyprus
Czech Republic
Denmark
Egypt
El Salvador
Estonia
Ethiopia
Finland
France
Slovenia
Sweden
Switzerland
Tajikistan
Thailand
Togo
Turkey
Uganda
Venezuela
Zimbabwe
Georgia
Germany
Guatemala
Honduras
India
Indonesia
Italy
Japan
Jordan
Kenya

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Republic of the
Congo
Romania
Saudi Arabia
Senegal
Singapore
Slovakia
Spain
Sri Lanka
State of Palestine
Sri Lanka
State of Palestine
Sudan
Switzerland*
Togo*
UAE
Uruguay
Vietnam
Upcoming 2018 Country Submissions
Albania
Andorra
Armenia
Australia
Bahamas
Bahrain
Benin*
Bhutan
Cabo Verde
Canada
Colombia*
Dominican Republic
Ecuador
Egypt*
Greece
Guinea
Hungary
Iceland
Ireland
Jamaica
Kiribati
Lao PDR
Latvia
Lebanon
Lithuania
Mali
Malta
Mexico*
Namibia
Niger
Paraguay
Poland
Qatar*

18. “Data is the new oil”
* Members of the Global Partnership for Sustainable Development Data
There has been a global call for data revolution because we can’t do our
job, including monitoring, evaluation, and auditing without good data

19. Looking ahead – the importance of data
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Three tiers of SDG indicators
Tier 1: Indicator is conceptually
clear, has an internationally
established methodology and
standards are available, and
data are regularly produced by
countries for at least 50 per cent
of countries and of the
population in every region where
the indicator is relevant.
Tier 2: Indicator is conceptually
clear, has an internationally
established methodology and
standards are available, but data
are not regularly produced by
countries.
Tier 3: No internationally
established methodology or
standards are yet available for
the indicator, but
methodology/standards are
being (or will be) developed or
tested.
The Interagency Expert Group on SDG Indicators (IAEG-SDGs) classifies SDG indicators along three tiers:

20. Looking ahead – the importance of big data
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Big Data: The volume of data in the world is increasing exponentially. As this data
accumulates, the public and private sector are increasingly finding ways to use this
resource for their own ends.
The SDGs and Big Data event at the World Bank-IMF Spring Meetings 2018

21. There is a need to revise legal frameworks to address the new opportunities and challenges for
using data and big data
Looking ahead – the importance of data privacy

22. Source: World Bank Group, 2015
When it comes to
domestic resource
mobilization,
countries must
focus on: budget,
budget, budget
The rising role of private
sector in implementing and
financing SDGs, including
PPPs; reliable coordination
mechanism for monitoring,
evaluation, and auditing
needs to be developed.
The key components of financing sustainable development

23. ThankYou
worldbankgroup.org/sdgs
Follow us on twitter @WBG2030
Mahmoud-Mohieldin on
@wbg2030
worldbank.org/sdgs
Mahmoud Mohieldin
Senior Vice President
World Bank Group
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