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 .  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.  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.  1.7 Audit Methodology  1.8 Auditing Standards  5 