Governance and auditing the implementation of the sustainable development goals (SDGs)‎: challenges of the preparedness phase

الملخص EN

This paper aims to perform an in-depth analysis of the Sustainable Development Goals (SDGs) which have been implemented by the United Nations in the year 2015.

The research is based on performing an audit of the design and structured framework in order to understand the level of its successful implementation along with highlighting the grey areas and potential threats which require a proactive and strategic move.

All the presentations and discussions which happened in the 15th General Auditing Bureau (GAB) Annual Seminar, being held in Saudi Arabia in the year 2018, have been assessed and evaluated to draw a conclusion.

This study has adopted an exploratory paradigm which is termed as interpretivism followed by qualitative research and analysis approach where secondary data set has been used.

The main sources of data were the deliberations and discussions of the GAB seminar along with relevant information sources concerning SDGs such as the UN reports and recommendations of other conferences coupled with symposia on the subject.

There are certain limitations of the study which include limited availability of literature which weakens the theoretical foundation of the subject of the present research.

The analysis of the data set has revealed the presence of institutional and professional preparedness intending the smooth implementation of SDGs.

However, analysis of the discussion on the seminar has highlighted specific gaps which might challenge the efficacy of the program and hence requires a necessary action.