How do governments ensure that no one is left behind? An audit framework for supreme audit institutions

The "Leave no one behind" (LNOB) principle sits at the heart of the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs). It aims to ensure inclusive and equitable outcomes for all, not just for groups that are already well-served in society. LNOB seeks to address inequalities in opportunities and access through targeted public policies and resources, ensuring that limited public funds are managed to promote greater equality.

The work of supreme audit institutions (SAIs) becomes increasingly relevant and impactful when it highlights disparities in access to public services, particularly among marginalized groups that have historically been underserved, such as low-income communities, ethnic minorities, and rural populations, for example.

The LNOB Audit Framework, developed by INTOSAI Development Initiative and UN Women, is a practical guide designed to help auditors understand the LNOB principle and evaluate its implementation. It focuses on the two key entry points identified in IDI's SDGs Audit Model (ISAM 2024) for auditing SDG implementation: processes and programmes. The framework offers sample audit questions and guidance for scoping LNOB audits, including sources of audit criteria, methods, and tools. It also supports SAIs in developing strategic audit plans that mainstream LNOB in the SAIs' audit impact value chain.