Background of the Study
Public sector auditing is a critical tool for promoting accountability, transparency, and efficiency in the management of government resources. It provides an independent assessment of the use of public funds, ensuring compliance with established laws and regulations (Okafor & Aluko, 2023). In Nigeria, the Office of the Auditor-General of the Federation (OAuGF) plays a central role in auditing federal government expenditures and ensuring financial integrity.
Despite its significance, public sector auditing in Nigeria has faced persistent challenges, including inadequate funding, lack of autonomy, and political interference. These limitations have hindered the Auditor-General’s ability to effectively hold public officials accountable and ensure optimal utilization of public resources (Eze & Usman, 2024). Recent reforms, such as the adoption of International Public Sector Accounting Standards (IPSAS) and efforts to strengthen audit processes, aim to enhance the effectiveness of public sector auditing.
This study evaluates the practices of the OAuGF to determine their effectiveness in promoting accountability and transparency in public financial management. By focusing on this institution, the study sheds light on broader challenges and opportunities for improving public sector auditing in Nigeria.
Statement of the Problem
Despite its mandate, the Office of the Auditor-General of the Federation has struggled to enforce accountability due to systemic challenges, including inadequate technical capacity, delays in audit reporting, and insufficient legislative follow-up on audit findings (Adeleke & Ibrahim, 2025). These issues have limited the impact of public sector auditing in curbing corruption and ensuring the effective use of government resources.
The lack of timely and actionable audit reports has further eroded public confidence in the ability of the OAuGF to address financial irregularities. While existing literature highlights the importance of public sector auditing, there is limited research examining the specific practices and challenges of the OAuGF in Nigeria. This study seeks to fill this gap by evaluating its effectiveness in promoting accountability and transparency.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
This study focuses on the auditing practices of the OAuGF, covering the period from 2018 to 2024. It examines the institution’s effectiveness in ensuring financial accountability at the federal level. Limitations may include restricted access to sensitive audit reports and the potential reluctance of key respondents to provide detailed information.
Definition of Terms
Background of the Study
Student hostel allocation is a crucial administrative task in universities that requires optimal de...
ABSTRACT
Statistics is playing an important role in virtually all aspect of human life. This role is used to analyze a p...
Background of the Study
The concept of democratic principles is described as a form of political...
ABSTRACT
Spatial-temporal variability in the water quality of hand-dug wells was investigated in Minna and Environs. Hand dug well water...
ABSTRACT
Auditing is a systematic examination of books, accounts, documents and vouchers of an organization to ascertain...
Background of the study
Water is necessary for life, and its availability, usage, and spatial distribution are all linke...
Background of the Study
Pathogen detection is critical for identifying and responding to infectious diseases, particularly...
Chapter One: Introduction
1.1 Background of the Study
Youth participation in politics is essential for a vibrant democracy and...
BACKGROUND OF THE STUDY
It is the responsibility of government to develop and execute policies that wil...
Background of the Study
Diabetes management in the elderly is a complex and multifaceted challenge that demands specialized...