Performance Auditing and Public Sector Accountability in Nigeria: The Roles of Supreme Audits Institutions (SAIs)

Journal Title: Asian Journal of Management Sciences and Education - Year 2014, Vol 3, Issue 2

Abstract

In recent times, at least in the public domain in Nigeria, the rate of corruption, looting, embezzlement of public funds by elected and other public officials have assumed alarming dimensions. The ugly phenomena and negative consequences on the collective well-being of the Nigerian citizenry is worrisome as the government seems not to have solutions and political will to deal with the situations which are partly a creation of bad governance over the years,The lack of accountability in the Nigerian public sector which has submerged the country in the mire of corruption is due to the weak and lack of independence of the supreme audit institutions, compromise by the public accounts committee in the legislature in their oversight functions and the corrupt legal system.The paper advocates performance auditing which comprises audit of economy, efficiency and effectiveness or value for money audit, independence of the supreme audit institutions based on Lima and Mexico declarations to foster public sector accountability in Nigeria.

Authors and Affiliations

J. O. Odia

Keywords

Related Articles

A STUDY ON THE ROLE OF UNIVERSITIES IN NEUTRALIZATION OF EXTREMISM: PERCEPTION OF UNIVERSITY TEACHERS

Extremism is a burning issue of all over world. Our homeland is also facing this issue. Currently some directions are going to higher education institutions that extremism is spreading from universities and it was also i...

CAREER MANAGEMENT IN THE MINISTRY FOR ADMINISTRATIVE REFORM AND THE BUREAUCRATIC STATE APPARATUS

Career management is one part discussion of human resources management. Human resources reform is a crucial element for the effectiveness of the performance of the bureaucracy. Especially for the Ministry for administrat...

Trade Performance of Bangladesh with East: An Evaluative Study

Bangladesh has close relationship with east and south east countries. The objectives are to identify the development of trade relationship with east and south Asian countries and to provide the policy strategy for relati...

SMALL AND MEDIUM-SIZED ENTERPRISES IN THE MANUFACTURING SECTOR: AN ANALYSIS ON TRANSFORMATIONAL LEADERSHIP, INVOLVEMENT CULTURAL TRAIT AND JOB PERFORMANCE RELATIONSHIPS

This study examines the role of involvement cultural trait approach in the relationship between practice of transformational leadership style and job performance. The survey approach was adapted to fulfill the objectives...

TECHNOLOGY SERVICE PROGRAM APPLICATIONS FOR CRAFT EXPORT SMES IN BANTUL, YOGYAKARTA

Bantul, Yogyakarta local Department of Industry and Trade is committed to develop its craft Small Medium Enterprise (SMEs) specifically those that are already entering international market. Other than supporting local an...

Download PDF file
  • EP ID EP88527
  • DOI -
  • Views 167
  • Downloads 0

How To Cite

J. O. Odia (2014). Performance Auditing and Public Sector Accountability in Nigeria: The Roles of Supreme Audits Institutions (SAIs). Asian Journal of Management Sciences and Education, 3(2), 102-109. https://europub.co.uk/articles/-A-88527