The role of supreme audit institutions in monitoring the implementation of Sustainable Development Goals by governments

This study examines the pivotal role of Supreme Audit Institutions (SAIs) in monitoring the implementation of Sustainable Development Goals (SDGs) by governments. Qualitative research method was used by synthesizing and analyzing important sources of documents from organizations such as Worldbank, United Nation; Intosai and the website of the National Supreme Audit Institution to explore the specific functions of the Supreme Audit Institution towards the goal of sustainable development. The study also pointed out the challenges faced by SAIs in fulfilling their oversight role and provides recommendations for strengthening their capacity to support the achievement of the SDGs.