CHALLENGES OF PERFORMANCE AUDITING IN PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA: A STUDY OF THE OFFICE OF AUDITOR GENERAL

UDEH, Sergius Nwannebuike and ELOM, Joseph Ogwu (2016) CHALLENGES OF PERFORMANCE AUDITING IN PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA: A STUDY OF THE OFFICE OF AUDITOR GENERAL. ESUT Journal of Accountancy, 7 (1). pp. 204-216. ISSN 2251-032X

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CHALLENGES OF PERFORMANCE AUDITING IN PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA; A STUDY OF THE OFFICE OF AUDITOR GENERAL.pdf

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Abstract

This paper examined the challenges of performance auditing in public sector accountability with emphasis on the Office of the Auditor-General in Nigeria. Specifically, the study looked at auditor's independence threat and the unsatisfactory performance of Public Accounts Committee (PAC) and challenges faced by the Office of the Auditor-General while carrying out performance auditing in the Nigerian public sector.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
L Education > L Education (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: GOUNI ICT
Date Deposited: 12 Jun 2018 13:25
Last Modified: 26 Jul 2018 10:46
URI: http://eprints.gouni.edu.ng/id/eprint/242

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