The Role of E-Auditing in Enhancing Accountability in Nigeria’s Public Sector: A Study of the Federal Ministry of Health
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Background of the Study
E-auditing refers to the use of digital tools and technologies to conduct audits in public and private sector organizations. This innovation has brought about significant improvements in auditing efficiency, accuracy, and transparency (Ezekiel & Onyekachi, 2023). The Federal Ministry of Health, with its large budget allocations and numerous financial transactions, is a key area where e-auditing can improve accountability and reduce corruption.
The Nigerian government has been taking steps to incorporate e-auditing systems into its public sector operations, especially in ministries that handle large sums of money like the Ministry of Health. These systems allow for real-time monitoring, remote audits, and the use of data analytics to identify irregularities in financial management. This study evaluates the role of e-auditing in enhancing accountability in the Federal Ministry of Health.
Statement of the Problem
The Nigerian public sector, particularly the Ministry of Health, has faced significant challenges regarding financial mismanagement, lack of accountability, and corruption. Traditional auditing methods have been criticized for being slow, opaque, and ineffective in preventing fraud (Okunola et al., 2024).
Although e-auditing systems have been introduced, the full implementation and impact on improving accountability remain uncertain. This study seeks to examine how e-auditing contributes to better financial management and transparency in the Ministry of Health.
Objectives of the Study
- To assess the role of e-auditing in improving accountability in the Federal Ministry of Health.
- To evaluate the effectiveness of e-auditing in identifying financial irregularities and preventing fraud.
- To identify the challenges hindering the full adoption of e-auditing systems in the Ministry of Health and suggest solutions.
Research Questions
- How does e-auditing contribute to improving accountability in the Federal Ministry of Health?
- How effective is e-auditing in identifying financial irregularities and preventing fraud in the Ministry of Health?
- What challenges affect the adoption of e-auditing systems in the Ministry of Health?
Research Hypotheses
- E-auditing significantly improves accountability in the Federal Ministry of Health.
- E-auditing systems are effective in detecting financial irregularities and preventing fraud in the Ministry of Health.
- Challenges such as inadequate infrastructure and resistance to change hinder the full implementation of e-auditing in the Ministry of Health.
Scope and Limitations of the Study
This study focuses on the role of e-auditing in enhancing accountability in the Federal Ministry of Health between 2015 and 2025. It examines the effectiveness of e-auditing tools in detecting financial irregularities and promoting transparency. Limitations include potential reluctance by officials to share detailed audit data and system performance.
Definitions of Terms
- E-Auditing: The use of digital tools and technology to conduct audits and review financial records in real time.
- Accountability: The obligation of public institutions to be transparent in their financial dealings and responsible for the use of public funds.
- Federal Ministry of Health: A governmental body responsible for managing public health initiatives, funding, and policies in Nigeria.
