AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR

RAPHAEL ONIPEDE 29 PAGES (8776 WORDS) Project
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ABSTRACT


This study examines the role of auditor in the fight against corruption in the Nigerian public sector. The objective of these study is to: find out the roles auditors play in the fight against corruption in Nigeria, examine the technique employed by auditors to detect fraud in public sector and access auditors and the fight against corruption in Nigeria.  To achieve the objective of this research work, relevant primary data were collected using questionnaire to respondents from some selected local Government Areas in Edo State, Edo State Auditor-General Office, Benin City and Internal Audit Department, Edo State, Benin City. Data was analysed using Chi-square test.


The study reveals that the role of an auditor is to fight against corruption in the public sector, the auditor’s role is not to prosecute fraud but bringing it to the notice of the management, auditor’s techniques and skills in computer operations and electronic data processing can help the auditor in the fight against corruption in the public sector.


The study recommends that auditors should be made a mandatory requirement in the public sectors over routine compliance audit, audit report should be published so that transparency and accountability will be highly achieved, there should be stringent punishment for corrupt public official to serve as deterrent to others, the professional bodies in Nigeria (e.g ICAN & ANAN) should organise necessary training programme for auditors on how to use forensic audit to detect financial fraud and  management of State, Federal and various Local Government Councils should aid the auditors by introducing in their territory strict Internal checks and efficient audit, motivation of Government officials, mapping out adequate reward for detecting fraud and regular training of staff.


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APA

RAPHAEL, O (2019). AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR. Afribary.com: Retrieved June 16, 2019, from https://afribary.com/works/auditors-role-in-fight-against-corruption

MLA 8th

ONIPEDE, RAPHAEL. "AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR" Afribary.com. Afribary.com, 01 Jan. 2019, https://afribary.com/works/auditors-role-in-fight-against-corruption . Accessed 16 Jun. 2019.

MLA7

ONIPEDE, RAPHAEL. "AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR". Afribary.com, Afribary.com, 01 Jan. 2019. Web. 16 Jun. 2019. < https://afribary.com/works/auditors-role-in-fight-against-corruption >.

Chicago

ONIPEDE, RAPHAEL. "AUDITORS ROLE IN FIGHT AGAINST CORRUPTION IN NIGERIAN PUBLIC SECTOR" Afribary.com (2019). Accessed June 16, 2019. https://afribary.com/works/auditors-role-in-fight-against-corruption