ALRAQABA . ISSUE 16
41
Research Problem:
1. Is there a role for the State Audit Bureau of
Kuwait (SAB) in auditing the government
commitment to the implementation of SDGs?
2. Is it necessary to audit the implementation
of SDGs?
3. What are the methodologies and
approaches for auditing the implementation
of SDGs?
4. Is there a role for SAIs in auditing
the government’s preparedness and
commitment to the implementation of SDGs?
5. Are there challenges facing the government
in implementing the SDGs?
Research Hypotheses:
• The State Audit Bureau has a role to play in
auditing the government commitment to the
implementation of SDGs.
• It is important to audit the implementation of
SDGs.
• There are methodologies and approaches
for auditing the implementation of SDGs.
• SAIs have a role to play in auditing the
government preparedness and commitment
to the implementation of SDGs.
• The government faces challenges in
implementing the SDGs.
Significance of the Research Paper:
This research paper is important for enhancing
the concept of sustainable development and
its goals for the auditors, as well as raising their
awareness with the role of SAB in auditing SDGs
implementation. In addition, the paper introduces
methodologies for the audit of SDGs as agreed
upon at INCOSAI XXII in 2016, which would lead
to an effective implementation of the SDGs.
Theme 1: Definition, Major Pivots, and Goals
of Sustainable Development:
I. Definition of Ssustainable Development:
“Our Common Future”, a report released by
the World Commission on Environment and
Development (WCED) in 1987, was the first to set
a definition for sustainable development. It was
defined as “development that meets the needs
of the present without compromising the ability
of future generations to meet their own needs”.
Although many definitions abound, they all refer
to the same meaning. All definitions agree that
sustainable development refers to the rational use
of natural resources, where their consumption
shall not exceed the rates of natural regeneration.
As for non-renewable resources, they should
be rationalized, and finding alternatives would
be necessary. In both cases, these resources
should be utilized without causing any damage
to environment, such as the production of non-
degradable waste.
II. Pivots of Sustainable Development:
1. Sustained Social Development:
This
pivot is human-centered. It calls for the
optimal use of human resources in order to
eradicate poverty and elevate the standard
of living to a standard that befits human
beings while ensuring such proper living for
future generations.
2. Sustained Environmental Development:
It focuses on the environment and natural
resources, i.e., water, air, and soil. This
type of development aims at preserving
the environment and reducing pollution. It
also calls for the rational utilization of natural
resources in order to safeguard the rights
of future generations to enjoy and utilize the
environment and its resources.
3. Sustained Economic Development:
It
means to stop the waste of resources and
protect such resources from pollution or
