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AN ASSESSMENT OF PUBLIC SECTOR AUDITING AND ACCOUNTABILITY MECHANISMS

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  • Abstract : Available
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  • Recommended for : Student Researchers
  • NGN 3000

AN ASSESSMENT OF PUBLIC SECTOR AUDITING AND ACCOUNTABILITY MECHANISMS

 

This study examines public sector auditing and accountability mechanisms. The objectives are to evaluate the effectiveness of public sector auditing practices, to assess the role of public auditors in enhancing accountability, and to identify the challenges faced in public sector auditing. A survey research design was adopted to gather data from public auditors and government financial officials. Using Taro Yamane's formula, a sample size of 220 respondents was determined to ensure representativeness and reliability. The study focuses on Abuja, Nigeria, as the center of government operations and public sector reforms. The reliability coefficient score for the survey instrument was 0.87, indicating high reliability. Findings indicate that public sector auditing practices significantly enhance accountability and transparency in government financial management. However, challenges such as limited resources, resistance to audit recommendations, and the need for continuous professional development were identified. The study recommends that government bodies provide adequate resources and support for public auditors and promote a culture of accountability and transparency within the public sector.





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