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Financial Risk and Management Reviews

December 2016, Volume 2, 2, pp 43-50

Auditing Procedures and Process in the Public Sector

Musa Success Jibrin


Ofor Theresa Nkechi


Success Blessing Ejura

Musa Success Jibrin 1 ,

Ofor Theresa Nkechi 1 Success Blessing Ejura 3

  1. Accountancy Department Anambra State University, Uli, Nigeria 1

  2. Banking and finance Department Kogi State University, Anyigba, Nigeria 3

Pages: 43-50

DOI: 10.18488/journal.89/2016.2.2/

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Article History:

Received: 13 October, 2016
Revised: 14 December, 2016
Accepted: 18 January, 2017
Published: 06 March, 2017


This paper examines the impact of auditing in the public sector. It delved into the perspectives of functional auditing in the public sector in view of the continue quest for accountability placed on the accounting officer. The accounting officers must, as a matter of facts and professionalism, carry out his role and responsibility in such a way that affairs of resources placed under his control are properly accounted for and stewardship report rendered periodically to the public for performance assessment. Procedure in public sector brings out the essence of accountability in the public sector and the resultant stewardship accounting. The paper commences with the paper keywords, introduction, and the body of the presentation, observations, summary and conclusions in order for the researcher to drive home his point.

Contribution/ Originality
This paper examines the impact of auditing procedures and process in the public sector. It will serve as reference materials for future researchers and update the previous studies as well filling the existing gap in literature.


Public resources ulitilisation, Accountability, Stewardship, Accounting officers.


  1. Alastair, E., 2008. The role of supreme audit institutions in combating corruption. U4 Helpdesk, Transparency International. Available from
  2. Dike, V., 2002. Corruption in Nigeria: A new paradigm for effective control. Elliott: Washington Institute for Urban Economics.
  3. Dye, K.M. and S. Rick, 1998. Pillars of integrity: The supreme audit Institutions in curbing corruption. Washington: EDI, The World Bank. pp: 25.
  4. Heidenheimer, J.A., M. Johnston and T.L.V. Victor, 1993. Political corruption. New Jersey: Transaction Publishers.
  5. Khan, M.A., 2006. Role of audit in fighting corruption. Paper Prepared for Ad Hoc Group Meeting on Ethics, Integrity, and Accountability in the Public Sector: Re-Building Public Trust in Government through the Implementation of the UN Convention against Corruption, pp: 1-32.
  6. Rose-Ackermam, S., 1999. Corruption and government: Causes, consequences, and reform. Cambridge: Cambridge University Press. pp: 30-31.
  7. Sen, A., 1999. Development as freedom. New York: Anchor Books.
  8. Tanzi, V., 1998. Corruption around the world: Causes, consequences, scope, and cures. IMF Working Paper: 1-39. Retrieved from
  9. World Bank, 1997. World development report: State in a changing world: New York: Oxford University Press.


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This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.


All authors contributed equally to the conception and design of the study.

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