Can Supreme Audit Institutions in the European Union Impact How Governments Respond to the Sustainable Development Goals?

The new public governance strategies supported by the current political context, the economic context, the deceleration of economies, and the need for governments to do more with fewer resources have brought pressure on each country to perform in terms of government processes, social responsibility, the concept of sustainability in all areas (environmental protection, circular economy, public finance, workforce). Considering these aspects and thinking about the main purpose of Supreme Audit Institutions, which is to contribute value and benefit to the lives of citizens, one can see their increasing responsibility in helping governments meet these challenges. Our chapter analyzes at the level of the European Union (EU) the role of Supreme Audit Institutions (ISA) in achieving the Sustainable Development Goals (SDGs) by performing the performance audit dedicated to the implementation of the SDGs. Through the analysis of the published reports, we try to identify the extent to which the Supreme Audit Institutions have completed the SDG implementation audits or taken into account the 2030 Agenda in the formulation of their strategic plans.