It is in recognition of these facts that an effort is made in this research work to show the impact of auditing in the public sector.

For the sake of clarity, an orderly presentation of relevant materials, the body of this work is divided into five chapters.

From the findings of this study, the researcher observed from the hypothesis test that auditing is a watchdog in the Enugu State Post Primary School management board. This point was supported by a total of fifty-six respondents out of eighty (80).

The researcher also went through the relevant sections of the constitution relating to audit and it was found out that the conclusion confers total independence on the audit department; this has conferred the audit department on the opportunity to report its findings without fear or favor.

Some points were recommended in this research work towards solving or minimizing the problems binding the effective performance of the auditors.

Establishment of panel on the implementation of the audit report. Increase the staff strength of the state audit




This question by how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warning the generality of the people of this country.

The response has been to upgrade the quality to audit staff and widening of the power conferred on audit institution in the public sector. The need for the training of audit staff in modern techniques of auditing which is mere effective and result oriented rather than restricting them to the traditional method of “trick and turnover” which is inadequate and outdated.

Public  sector auditing is centered towards ensuring the proper and efficient use of public funds, development of sound financial management, he orderly executive administrative activities and the communication of information to the public through the publication of objective reports since these are necessary for the stability and development of the nation, there is the need to map out the machinery and methods of  carrying out research that functions effectively as a to achieve the desired result.

In the past, the emphasis of on audit was on the traditional methods of auditing which has been mainly the compliance audit, seeing that all books and records comply with the laid down procedures and regulations. But now, there is the need for a shift of emphasis to the modern concept of effectiveness and efficiency.

Based on these individual views of auditing and its functions, the the researcher took a keen inherent to rest empirically auditing as on aid to accountability to the Enugu State post-primary school management board (PPMB).

The increasing incidence of fund and misappropriation of public fund and property by the accounting officers and chief executives in the Enugu state post-primary school management board possess a question as to whether auditing plays any role towards ensuring proper accountability in the state public sectaries.

Auditing is meant to control, deter and find out any fraud or misappropriation of public fund or property by officers entrusted with such duties. It is because of these numerous task that the Enugu state audit department was established to appraise the work of those entrusted with the responsibility of accountability.

Government undertakes various transactions through its representative or agencies and as such, they are required by law to give an account of their stewardship. To achieve these purpose, the constitution of the the federal republic of Nigeria provides a law established audit departments both at the federal and state levels section 125 (1) of the 1999 Constitution provides that there shall be an auditor general for each state of the federation who shall be appointed in accordance with the provision of section 126 of this constitution. The sub-section (2) of this section provides that the public accounts of a state and all offices, ministries, parastatals, and the courts of the state shall be audited by the auditor-general for the state who shall submit his reports to the house of Assembly of the state concerted, and for that purpose the auditor-general or any person authorized by him in his behalf shall have access to all the books, records, returns, and other documents relating to those accounts.

The sub-section (3) of this constitution also states that nothing sub-section (2) of this constitution shall be constrained as authorizing the auditor-general to audit the accounts of or appoint an auditor for government statutory corporation commissions authorized agencies, including all persons and bodies established by law but the auditor-general shall (a) provide such bodies with: -

A list of auditors qualified to be appointed by them as external auditors, and from which the bodies shall appoint their external auditor and

A guideline on the level of lies to be paid to external auditors.

Comment on their annual accounts and auditor’s report thereon, the sub-section (4) of this section also states that the auditor-general for the state shall have the power to conduct periodic checks of all government agencies, including all persons and bodies established by a law of the house of assembly of the state.

In spite of all these provisions and safeguards, one still hears or needs every now and then of the alarming rate of fraud out misappropriation of public fund and properties by those entrusted with their safeguard in view o the foregoing the study is aimed at appraising the function of the Enugu State audit department, a problem affecting it’s efficient performance and possible suggestions to enhance its’ effectiveness.

The researcher aims to examine the major cause of fraud or misappropriation of public funds in the state public service and offer useful suggestions to arrest the ugly situation this study will be of immense importance for its will appraise the performance of the Enugu State audit department and access the extent it has been able to achieve it’s objective.

The researcher will also offer useful suggestions on how best to achieve accountability in the state public service.

In an oral interview with the chief internal auditor in the Enugu State audit department on the origin of the audit department, he said, “the audit the department is as old as Nigeria”, he said that the present Enugu state audit department had its root from the colonial masters, as of the time, there was an audit in the federation known as their representative in Nigeria and they were responsible to the queen of England. The country was divided into four repairs, East, West, North, and South. Each of the regions had its own audit department but still under the control of the colonial administration. This gives rise to regional audits.

Section 61 (1) of the Eastern Nigeria 1958, constitution state, “there shall be a director of the audit for the region whose office shall be an office in the public services of the region in 1976, there was a further creation of states in the country and it was then that the foreman Eastern Central state was divided into two viz: Anambra and Imo state following this each of the states now has her own audit department with a director of the audit.

Section 118 (i) of the constitution of the federal republic of Nigeria 1979 states, the director of an audit of a state on the recommendation of the state commission subject to the confirmation by the House of Assembly of the State.

Following the creation of Enugu State in 1992, the state was empowered by section 25 (2) of the 1999 constitution of the Federal Republic of Nigeria and section (2) of chapter 13 of the audit law, to have its audit department in the state in respect of post-primary the school management board, and is being needed by the state auditor-general and often members of staff are responsible to him.

The problem of auditing affect both the management and audit unit, company’s shareholders, the board of directors, researchers and businessmen, it, therefore, needs to be discussed to find a solution. From the view point of misconceptions, superstitions, and prejudices of auditing and its functions as mentioned earlier,

That inadequate auditing leads to misappropriation, embezzlement, and insincerity

Those organizations do not perform well due to inadequate auditing.

Inadequacy of information in an organization hinders the efficiency of the operation of audit in the post-primary school management board.

Non-challenge attitude on the part of some staff in an organization constitutes problems to the internal audit department of an organization.

Inadequate payment of staff salaries and remuneration of the workers in an organization causes fraud, embezzlement, and misappropriation of fraud in the post-primary school management board.

Poor line of communication existing between the management and the internal audit unit causes inadequacy of internal control in the post Primary school management board (PPMB).   


The sole aim of this research work are: -

To ascertain the role being played by the external audit department towards the protection of public funds and properties. 

They know the extent these roles have advised in the state.

To know the compliance with the financial regulations on the public funds by the authorities concerned.

To know the problems facing the government auditors this hinders their performance.

To know the effectiveness of audit reports and their implementation.

To find out whether the standard of auditing has fallen in recent years and if so

What is responsible for this.


What are the roles being played by the internal and external audit department towards the protection of public funds and properties?

To what extent have the roles been achieved in the Enugu state post-primary school management board?

What is the extent of compliance with the financial regulations in funds by the authorities concerned?

What are the problems facing the government auditors that hinder their performance? 

Has the standard of audit fallen in recent years? Are if so

What is responsible for this?


The growing nature of Nigeria society and the complexity of government operations have today given rise to frequency loss of public fund. The significance of this study can be from the number of tribunals, special investigation panels (SIP) being set up to look into loss of public fund. If the field auditors are given a free hand to conduct their inspection in a manner capable of achieving a desired audit result, the tribunals, and the panel should not arise. To sure accounting clerks and other staff, accounting sound fearing, shivering and at time swearing, with the help of this research, they will be exposed fully to the main rudiments and purpose of auditing in the management of the public funds. No doubt, the outcome of the research will be of great aid to the non-accountants, managers, students, staff of the state post-primary school management board and the interest readers by revealing some of the important solutions that need to be considered in the program but will also stimulate the management board and the business when the auditing is meant for. This material will  also be significant in the sense that it will highlight the functions of auditing the role it plays in our society and the auditors in the state post-primary school management board communicate with their functionaries. Again, the concept of compliance and efficiency were examined to determine whether to sacrifices complain totally about efficiency or to modify it and in what precise way, may the criterion by pursed what administrative, legal, or constitutional  adjustment in the constitution law and administrative regulations and financial circulars in a nutshell the significance as follows. 

The auditors will find this work very eminent, for it will explore deeply their areas of operation and the section of the constitution that empowered the operation of audit in the public service.

Although this want is referred to the state board, the member of the board of directors and shareholders will also find this work useful for it will make them understand the usefulness of carrying out a research contents audit in tier establishment.

It will also make them understand that adequate remuneration of their staff will reduce misappropriation and embezzlement in their establishments.

The management both in the private and in the public sector will also be taught the need to put the machinery in motion towards establishing adequate internal check which will certify the efficiency and effectiveness of their internal control.

The state audit department which is the central focus of this work will also, benefits from this research ie the suggestions made to them will be fully implemented.

The student would be researchers who would want to research on a similar topic will also have sure provided the researchable question for them.


 The scope of this stud centered on the usefulness of auditing in a public sector titled “Auditing as an aid accountability” with a particular reference to the Enugu State post-primary school management board.

Coming to the limitations of this study, the writer spent much time and money on transportation writing of this manuscript and collection of data, again a lot of difficulties such as harassment, redtop offices procedures were encountered during the case of the research work. Time and space also limited the volume and ingredients of this paper. Some of this limitation forced the researcher to purposefully eliminate some aspects of this research. All things being supposed to be and reported upon, but this will make this work look too voluminous and time consulting, however, those limitations did not prevent the writer form bringing this project to a justifiable end.


It is very eminent to define some professional terms and language used in this work to make it easily understandable to interested readers and other disciplines.

Public Fund:  This is government independent and accounting entity with a self-balancing set of accounts recording cash and or other resources together with all related liabilities segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulation, restriction, or limitation.

Audit: Ajembi O.A. (1995) describes audit as an examination by an individual or a firm of a set of financial statement and to the underlying books and records which results in the auditing provides an opinion on the financial statement.

Accountability: This simply defined as the process of keeping and documenting all the relevant data of an event.

Stewardship Account: This is an account required of the stewards or agents to render to the person they are subject to the management of a firm render stewardship account to the members of the boards of directors.

Compliance Audit:  This is a kind of audit method carried to ensure that all books and records are in agreement with the laid down procedures and regulations.



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