Auditing the Sustainable Development Goals: Institutional and gender dimensions in a transitional context

IMPACTThis article provides actionable lessons for practitioners in public sector auditing, supreme audit institutions (SAIs), and public financial management authorities. It demonstrates how institutional capacity, reflected in adequate resources, staffing, and strategic planning, is closely associated with broader engagement in Sustainable Development Goals (SDG) related audits. The findings indicate that financial and human resource investments are important enabling conditions for expanding the scope of sustainability-oriented performance auditing, while gender inclusion emerges as an institutional dimension whose role remains complex and context-dependent. For audit leaders, policy-makers, and capacity-development specialists, the article underscores the importance of embedding SDG awareness and inclusiveness into audit strategies, training, and reporting systems. These insights are relevant to SAIs in transitional, developing, and EU candidate countries seeking to align their practices with INTOSAI and IDI guidance and to strengthen public accountability within the framework of the 2030 Agenda.