Challenges of Auditing in the Public Sector and Their Implications on Accountability

Apete Collins PhD; CAN; Igbogbo; Opetorise Favour

doi:10.56201/jafm.vol.12.no10.2026.p309.320

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Challenges of Auditing in the Public Sector and Their Implications on Accountability

Apete Collins PhD, CAN and Igbogbo, Opetorise Favour

Abstract

This study examined the challenges of auditing in the public sector and its implications on accountability in Nigeria. The study sought to identify the major challenges affecting public sector auditing, examine their implications for accountability, assess the implementation of audit recommendations, and determine measures for improving the effectiveness of public sector auditing. A descriptive survey research design was adopted for the study. Primary data were collected through structured questionnaires administered to respondents in Delta State University, Abraka, while secondary data were obtained from textbooks, journal articles, government publications, and other relevant documents. Fifty-two questionnaires were distributed, out of which forty-five were retrieved and found suitable for analysis, representing a response rate of 86.5 percent. Descriptive statistics comprising frequencies and percentages were used to analyze the research questions, while the hypotheses were tested using the Chi- square statistical technique at the 0.05 level of significance. The findings revealed that political interference, inadequate funding, shortage of qualified personnel, weak internal control systems, and limited adoption of modern audit technology constitute major challenges confronting public sector auditing in Nigeria. The study further established that these challenges significantly affect accountability by reducing transparency, weakening financial discipline, and increasing the risk of financial irregularities. The study concluded that strengthening auditor independence, improving funding, enhancing professional competence, reinforcing internal control systems, adopting modern audit technologies, and ensuring the implementation of audit recommendations would significantly improve public sector auditing and promote accountability in Nigeria. The study therefore recommends that government and relevant stakeholders should strengthen the institutional capacity and independence of public sector audit institutions to enhance transparency, accountability, and good governance.

References

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Challenges of Auditing in the Public Sector and Their Implications on Accountability

Abstract

References

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