ABSTRACT
This study focused on the
evaluation of auditing in the Nigerian public sector with a reference to
Ministry of Agriculture, Abia State. This study examined the problems and
prospects of auditing in the Nigerian public sector, the extent to which
Auditors exhibit professional competence in discharge of their duties and the
effectiveness of auditing in public sector establishment. The population of the
study used in this work is the Ministry of Agriculture, Abia state. 82
questionnaires was distributed to them and 71 questionnaires returned by the
respondents. The researcher conducted an interview, analysis and findings were
made to proffer solutions to the problems of auditing in public sector
establishments. Data were collected from both primary and secondary source,
while primary data was collected by the use of questionnaire and personal
interviews; secondary data were based on textbooks, journals and seminar
papers. Data from the response to the questionnaires were presented based on
ANOVA and T-test. SPSS version 16 was used to test it at 0.05 level of
significance. From the analysis, the findings showed that poor professional
conduct by auditors, threat and intimidation of auditors and lack of
independence affect the quality of work done by auditors in public sector
establishments. The researcher then recommends that public sector
establishments should provide auditors with sufficient, reliable and relevant
information needed for their audit assignment and auditors should draft an
audit plan and institute an audit control to help them to allocate
responsibilities and carry out effective consultation.
MICHAEL, U (2021). Evaluation Of Auditing In The Nigerian Public Sector (A Study Of Ministry Of Agriculture, Abia State). Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-auditing-in-the-nigerian-public-sector-a-study-of-ministry-of-agriculture-abia-state-7-2
UNIVERSITY, MICHAEL. "Evaluation Of Auditing In The Nigerian Public Sector (A Study Of Ministry Of Agriculture, Abia State)" Mouau.afribary.org. Mouau.afribary.org, 19 Jul. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-auditing-in-the-nigerian-public-sector-a-study-of-ministry-of-agriculture-abia-state-7-2. Accessed 02 Nov. 2024.
UNIVERSITY, MICHAEL. "Evaluation Of Auditing In The Nigerian Public Sector (A Study Of Ministry Of Agriculture, Abia State)". Mouau.afribary.org, Mouau.afribary.org, 19 Jul. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-auditing-in-the-nigerian-public-sector-a-study-of-ministry-of-agriculture-abia-state-7-2 >.
UNIVERSITY, MICHAEL. "Evaluation Of Auditing In The Nigerian Public Sector (A Study Of Ministry Of Agriculture, Abia State)" Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-auditing-in-the-nigerian-public-sector-a-study-of-ministry-of-agriculture-abia-state-7-2