International guide for multidimensional poverty audits

The guide seeks to address a central question: how can Supreme Audit Institutions use multidimensional poverty evidence to select audit subjects, evaluate public policies, develop recommendations with an impact, and create greater value for society? To this end, the document presents key concepts related to multidimensional poverty audits, discusses SAIs' strategic planning, proposes approaches to audit planning and execution, and explores ways to assess outcomes, impact, and public value creation.

The guide resulting from this work can be applied to audits from various perspectives. Countries with no prior experience in poverty audits will receive support in planning their first multidimensional poverty audits, while those with greater experience can improve their long-term strategic planning.

The guide can also be useful to state and municipal audit institutions with varying levels of experience.

Comunidade com ausência de saneamento
Pessoa em situação de vulnerabilidade
Trabalho de coleta e reciclagem
Habitações precárias
Criança em atividade escolar

01

International
partnerships

Who builds together

OPHI

(Oxford Poverty and Human Development Initiative)

ophi.org.uk

UNDP

(United Nations Development Programme)

undp.org

ECLAC

(Economic Commission for Latin America and the Caribbean)

cepal.org

INTOSAI

(International Organization of Supreme Audit Institutions)

intosai.org

WGEPPP

(INTOSAI Working Group on Evaluation of Public Policies and Programs)

wgeppp.net

02

How Does Adopting a Guide Contribute to Government Oversight?

Multiplier effect

The proposed guide was developed for use by different Supreme Audit Institutions (SAIs), regardless of each country's specific context. Although each setting requires adaptations, adopting common principles increases the potential for comparing audits and identifying new ways of working.

As more institutions adopt this approach, their capacity to share experiences, improve audit methods, and identify practices that can contribute to addressing poverty more effectively also grows. This creates a multiplier effect: the knowledge generated by one institution can support the work of many others.

This, in turn, establishes an international network for sharing knowledge on multidimensional poverty audits, fostering cooperation among oversight institutions and the continuous improvement of the methodologies they use.

At the national level, audits will show differences in the results achieved by poverty reduction initiatives and programs across the various dimensions examined, revealing where public resources are being used effectively. They may also identify the types of deprivation that most affect the population in each locality, the causes of these deprivations, and the actions that can help alleviate them.

People see the results when public policies begin to respond more effectively to people's actual needs, rather than merely to traditional indicators.

For example, a housing program is no longer evaluated solely based on the number of homes delivered; it also considers families' access to sanitation, drinking water, and nearby healthcare facilities.

Families may not see the index, but they can see better decisions being made.

03

Next steps

What lies ahead

2026

Launch of the guide on multidimensional poverty audits jointly with the other SAIs.

2026

Calculation of the MPI-A for municipalities and dissemination of the results to State and Municipal Courts of Accounts.

2027

Pilot audits by Supreme Audit Institutions (SAIs) in other countries, using the guide as a reference.

2027

A coordinated audit with Brazil's State and Municipal Courts of Accounts, supported by the guide and the MPI-A.