Combating Corruption in Nigeria: The Role of the Public Sector Auditor

Abstract

There have been several cases of abuse of political power bordering on corruption charges levied against political office holders, companies, individuals operating in the private sector and several public officers in Nigeria. Overtime, public sector auditors have undertaken the audits of government Ministries, Department and Agencies’ (MDAs) accounting procedures and financial statements by reviewing the legality of transactions made by the audited body to ascertain the efficiency and effectiveness of government programmes. How then should the public sector auditor carryout his duties in such a manner that enables him to detect opportunities for corruption as he may not be in position to quantify or report it? This paper seeks to identify the role of the Auditor General who heads the Supreme Audit Institution in Nigeria and the public sector auditor in fighting corruption and it concludes on the premise that effective corruption control requires the commitment and involvement of all citizens of the society.

Keywords: corruption, public sector auditor, Nigeria