Performance auditing is a crucial tool for evaluating the efficiency and effectiveness of the public sector, particularly in the context of the Sustainable Development Goals (SDGs). These goals aim to balance economic, social, and environmental factors in national development. Performance audits enable government agencies to systematically assess progress toward SDG implementation through a process known as "SDGs Implementation Audit." This audit primarily focuses on three key aspects: economy, efficiency, and effectiveness. Its purpose is to ensure optimal resource management for public benefit while promoting transparency and enhancing public trust through clear and comprehensive audit reports. Furthermore, audit results can serve as a valuable reference for decision-making, helping government agencies improve policies, work processes, and resource allocation for greater efficiency. This, in turn, fosters accountability in government operations and encourages a culture of good and sustainable governance.

SDGs Implementation Auditing requires systematic planning to identify critical issues, manage resources efficiently, and monitor the impact of audits effectively. According to the IDI's SDG Audit Model (ISAM, 2024), it is essential to develop both Strategic Audit Plans (SAPs) and Annual Audit Plans (AAPs) for SDGs Implementation Audits. SAPs outline long-term audit strategies covering a period of 3-5 years, while AAPs translate these strategic plans into actionable short-term audit operations.

The State Audit Commission has established a comprehensive National Audit Policy, covering both long-term (five-year) and short-term (annual) plans, to guide public sector auditing. The State Audit Office (SAO) has formulated its Five-Year Operational Plan (currently for 2023- 2027) in alignment with national strategies, master plans, and economic and social development plans, including SDGs. This plan serves as a strategic framework to guide SAO's operations, ensuring effective monitoring, evaluation, and implementation of national audit policies.

The Performance Audit office of SAO has also developed a Strategic Audit Plan for 2019- 2022, taking into account project details, budget allocations, and responsible audit units within the national strategic framework. The plan also considers actual workforce capacity to define appropriate audit directions, ensuring consistency with the National Audit Policy, the Five-Year Operational Plan, national challenges, and the 20-Year National Strategy. This strategy encompasses six key areas: Security, Competitiveness Enhancement, Human Resource Development, Social Equity and Opportunity Creation, Quality Growth with Environmental Sustainability, and Public Administration Reform and Governance. The Strategic Audit Plan aims to streamline audit selection processes, avoid redundancy, and provide valuable recommendations for improving public sector efficiency. It emphasises periodic evaluations of audit effectiveness to refine audit methodologies for future improvements.

In addition, SAO has formulated a Strategic Audit Plan for Performance and Effectiveness Auditing on Equity (2024-2027), emphasising social equity, justice, and reducing economic and social disparities. This initiative aligns with the SDGs and international agreements promoting inclusive, transformative, and integrated development. The plan prioritises vulnerable populations, ensuring no one is left behind. SAO, as the supreme audit institution, plays a vital role in evaluating public expenditures to ensure that government funds are utilised effectively and equitably for all citizens, particularly disadvantaged groups such as low-income individuals, the elderly, and people with disabilities. These groups face challenges such as poverty, unequal income distribution, educational disparities, and limited access to public services and resources. By addressing these issues, the audit process aims to reduce inequalities, create social opportunities, and promote fairness in development, ensuring equitable access to opportunities for all.

The above discussion highlights the critical role of Performance Auditing in evaluating public sector efficiency, particularly in achieving SDGs. The State Audit Office (SAO) has prioritised systematic audit planning through itsFive-Year Operational Plan and the Strategic Audit Plan for Equity, aligning with Strategic Audit Plans (SAPs) and Annual Audit Plans (AAPs) for SDGs Implementation Audits under the IDI’s SDG Audit Model (ISAM, 2024).These initiatives enhance government accountability and transparency by establishing a structured, effective audit framework. They also enable auditors to analyse risks and strategic factors efficiently.

A well-structured audit plan allows audit institutions to manage resources effectively, focusing personnel, budgets, and time on significant, high-impact areas. This approach minimises unnecessary resource consumption and ensures the continuity of audit processes. Additionally, proactive planning helps government agencies utilise audit findings as evidence-based decision-making tools, improving policies, management practices, and operational efficiency.

Another crucial aspect is promoting transparency and public trust in government agencies. Implementing audits with clear, well-defined plans reduces corruption risks and increases transparency in state operations. Public disclosure of audit findings allows citizens to access and scrutinise government performance, fostering public trust in governance.

Ultimately, a systematic audit framework encourages public sector accountability and good governance, fostering transparency, efficiency, and a commitment to public welfare. Performance auditing, when systematically planned through Five-Year Operational Plans and Strategic Performance and Effectiveness Audit Plans, ensures accountability, efficiency, and transparency. These factors collectively strengthen government responsibility and operational effectiveness, allowing agencies to serve the best interests of the public effectively.