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SUPREME AUDIT INSTITUTIONS AND PUBLIC ACCOUNTABILITY: EVIDENCE IN NIGERIA

O G B A IS I, S E B A S T IN E A .
Department of Management Science
Wesley University
Ondo, Nigeria.


Abstract
This study examined whether SAIs have been effective in enhancing public accountability in Nigeria. Public officers charged with the responsibility of managing the common wealth in public institutions overtime have not been deligent in effectively and efficiently managing the resources due to the high level of corruption in the public sector. The SAI which is to serve as watch dogs by enhancing public accountability has been found wanting in this regards. The study revealed that autonomy, appointment and removal by the executives, weakness on the part of the legislature (public accounts committee), lack of infrastructures and adequate manpower, lack of cooperation from other stakeholders and ICT Usage are major challenges faced by SAIs in enhancing public accountability in Nigeria. The study recommends that the financial, political and organizational autonomy of SAIs in Nigeria be strengthened to enable them act as the watch dog of public officers which in turn will foster public accountability among others.

Keywords: Supreme Audit Institutions, Accountability, Auditor General, Autonomy

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