the 2030 Agenda, the audit criteria focused on designing a theoretical framework of government preparedness for the SDGs. The audit criteria and their sources are presented at Annexure 1 . 

## 1.7 Audit Methodology 

In this audit, interviews, document review and focus group discussions were the main data collection methods used. Therefore, document, content and root cause analysis were the appropriate methods for the data collected. Refer to Annexures 2, 3 and 4  for the list of documents reviewed, interviews and focus groups respectively. 

## 1.8 Auditing Standards 

The audit was conducted in accordance with, International Standards for Supreme Audit Institutions (ISSAIs); 300, 3000, 3100 and 3200. These standards require that the audit be planned and conducted in order to obtain sufficient and appropriate evidence to provide a reasonable basis for the findings, conclusions and recommendations based on the audit objectives. 

