Stunting is an acute problem in the development of Indonesia as the latest data in 2019 showed that 27.7% of children under 5 years old are stunted. The President of the Republic of Indonesia enacted Presidential Decree No. 72/2021 on Stunting Alleviation Acceleration which instructed many ministries, national institutions, and all regional level governments to work together to implement various programs aimed at diminishing the factors that caused stunting. To monitor and evaluate the implementation, it is pivotal for the BPK RI as Indonesian Supreme Audit Institution to conduct performance auditing on the effectiveness of the programs by examining the program outcomes. This paper provides an alternative framework that the BPK RI could utilize to enhance the Stunting Alleviation Acceleration auditing process, which emphasizes the basic requirements of the performance audit and audit process.