Impact of Public Sector Auditing in Promoting Accountability and Transparency in North Central Zone of Nigeria

Abstract

The gap in confidence between the citizens and elected officials in Nigeria forms the background of this study. As such, financial and performance audit was examined on accountability and transparency among North Central states of: Benue, Kogi, Kwara, Nassarawa, Niger, Plateau and FCT. The specific objective of the study is to determine to what extent the audit of the public sector helps to narrow this gap in confidence between the activities of elected public officials and the citizens. Spearman regression analysis was used in the study. Result showed that both financial audit and performance audit is statistically significant in explaining accountability and transparency among the states. As such, strengthening the audit process in respective states is mentioned as one of the recommendation.