THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE AUDITING
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- NGN 5000
THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE AUDITING
Abstract
This study investigates the role of governmental accountants in performance auditing, focusing on their contributions to enhancing efficiency and effectiveness in public sector operations. The objectives are to assess the impact of performance auditing on public sector performance, to identify challenges faced by governmental accountants in this role, and to propose strategies for improvement. A survey research design was used to collect data from government auditors and accountants. The sample size of 380 was derived using Taro Yamane's formula from a population of 180,000, ensuring a representative sample. The case study was conducted in Abuja, a key administrative center. The reliability coefficient score of the survey instrument was 0.88, reflecting high reliability. Findings indicate that performance auditing significantly enhances public sector efficiency and accountability, though challenges such as resistance to audit findings and limited resources remain. The study recommends strengthening the capacity of governmental accountants through continuous professional development and ensuring adequate resources are allocated for performance auditing activities.
