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.
ABSTRACT
Pain is a worldwide problem and is associated with most disease conditions. The properties of herbs used to treat pain were inve...
ABSTRACT
The work environment which encompasses several factors impacts on the w...
ABSTRACT:
This research investigates the role of external auditors in ensuring financial reporting accu...
Background of the Study
Physical, financial, and human resources are the three categories of essential resources that e...
ABSTRACT
Mixed cropping of pepper (Capsicum frutescens L.) with arable crops is a popular cropping system among peasant farmers of southw...
Abstract
This study is on problems and prospects of teaching and learning business studies in secondary school. Th...
Abstract
This study is on the impact of time management in employee productivity in organization. The total popula...
ABSTRACT
Conflict is a disagreement or clash between people, ideas; or in the...
ABSTRACT
The HIV/AIDS pandemic has resulted in mortality surge and life expectancy drop throughout the world. Developing countries are mo...
Abstract: This research examines the impact of community libraries on adult education, focusing on how access to library resources and service...