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ALRAQABA . ISSUE 16
depletion, rationalize military expenditure, and ensure a constant increase in the actual income
rate over a longer period of time. Among other aspects, this particular type of development
calls for redistribution of income towards the poor in order to mitigate poverty within the
communities.
III. Sustainable Development Goals (SDGs):
Following international deliberations and discussions, the UN member countries have agreed on the
SDGs. These Goals were thereafter set out in a resolution adopted by the UN General Assembly in
September 2015, which outlined the 2030 Agenda for Sustainable Development. In January 2016,
the following 17 goals of the SDGs have been launched and taken into effect.
Theme 2: The Importance of Auditing SDGs:
Auditing the Sustainable Development Goals
(SDG) is of particular importance for the
following reasons:
- implement the UN resolution on the 2030
Agenda for Sustainable Development, which
calls for the responsibility of the governments in
the follow-up and review of SDGs implementation;
- enhance the audit methodologies and
approaches in line with INTOSAI standards for
performance auditing;
- limit risks that governments (i.e., ministries
and government entities) can take in their
implementation of the SDGs;
- assess the performance of government
entities in order to adjust their course of action
towards the optimal implementation of the 2030
Agenda; and
- evaluate the preparedness and commitment
of the government for the SDGs implementation.
Theme 3: Methodologies and approaches for
auditing the implementation of SDGs:
At INCOSAI XXII, which took place in Abu Dhabi
in 2016, the following four approaches were
defined for auditing the SDGs implementation:
• Assess the preparedness of national
governments to implement the SDGs;
• Undertake performance audits in the context
of the SDGs;
• Contribute to the implementation of SDG 16,
which envisages effective, accountable, and
transparent institutions; and
