THE EFFECTIVENESS OF AUDITING AND ACCOUNTABILITY IN THE PUBLIC SECTOR
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ABSTRACT
The study dealt on the effectiveness of auditing and accountability - in the public sector. The rapid development financial management initiative in public sector and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher tested five hypotheses which stability results mat states that. An audited work must be independently examined, opinions must be expressed by a qualified and appointed auditor in pursuance/ compliance with the relevant statutory obligations; that an auditor must possess the expected qualities the auditor-generals office is a watchdog of public fund and as such, government must be appropriately configured . based on this findings the researcher recommended that government should at all level; employ professional accountants to ensure that funds are expanded in accordance with the terms by which they are appropriated while auditors should conduct their activity independently in order to protect the interest of the public. Thus, with integrity and in full compliance with the law guiding their profession.
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