AN ANALYSIS OF THE AUDIT AND ASSURANCE PRACTICES ON ENSURING THE INTEGRITY OF SUSTAINABLE DEVELOPMENT GOALS IN CORPORATE REPORTING AT PARASTATALS

This research sought to analyze how audit and assurance practices ensured the integrity of sustainable development goals in corporate reporting at Zimbabwe Electricity Supply Authority (ZESA), Zimbabwe Energy Regulatory Authority (ZERA), Zimbabwe Revenue Authority (ZIMRA) and National Social Security Authority (NSSA). The initiative was driven by a trend of Parastatals’ struggles with a shortage of skilled personnel and technical expertise necessary for planning and executing projects aligned with the SDGs. The main objective of this research was to determine how current audit and assurance practices on ensuring the integrity of sustainable development goals in corporate reporting at ZESA, ZIMRA, NSSA and ZERA. The researcher used an explanatory design; the instruments used were questionnaires and interviews. Thirty-five questionnaires distributed to Finance, Marketing, Procurement, Human Resources and IT personnel where 30 were successful and 5 unsuccessful. Data was collected, analyzed and presented in tables, graphs and pie-charts. The parastatals were recommended to consider comprehensive analysis on audit and assurance practices on ensuring integrity of Sustainable Development Goals in corporate reporting. It was also recommended executive managers should consider comprehensive analysis on audit and assurance practices on ensuring the integrity of SDGs in corporate reporting