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.