Topology of Audit agency/ Audit Techniques and the Effectiveness of the Nigerian Supreme Audit Institution
Abstract
This paper examines the available topologies for audit agencies and audit techniques in supreme audit institutions. It also examines the various topologies and their relevance to improving fiscal governance and curbing corruption. Thereafter then examines the case of the supreme audit institution in Nigeria and assesses its alignment with the existing topologies and the effects on audit effectiveness in the Nigeria public sector. The paper finds that extant Nigerian topology of audit agency and audit techniques have negative implications for audit effectiveness. The paper recommends a trajectory of institutional change to a modified collegiate audit topology that will engender SAI effectiveness in Nigeria.
Keywords: Government Audit, Audit Agency, Audit topology, Audit techniques, audit effectiveness.
![Download the IISTE publication guideline!](https://www.iiste.org/sub/iiste_footer_journal.jpg)
To list your conference here. Please contact the administrator of this platform.
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Please add our address "contact@iiste.org" into your email contact list.
This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.
Copyright © www.iiste.org