ABSTRACT
Accounting system including the system of auditing in the public sector of the
Federation was patterned to the system obtainable from the British system
due to colonial influence before Nigeria’s independence in October 1960. As a
result of this, there is no significant difference between the civil service
operational systems in Nigeria from the system run by the British Government.
In view of the above historical evolution, ministries and parastatals were
established by government at both federal and state levels. Federal and state
audit department were also established to ensure that public fund committed
to these ministries/parastatals are judiciously accounted for and the
department is headed by Auditor General. In recent times, regardless of the
reasonable objectives, reasonable changes in the civil service structure and
operations in the country have given rise to such problems for auditors in the
public or government account. It is these problems that gave rise to the
research on the strategies for the abatement of audit problems in the public
sector in Nigeria.
The research will introduce questions that will provide
questions that will provide solutions to these problems, how these problems
have been affecting the performance of the ministries/department and how
these problems have been obstructing the auditors from expressing valid
opinion on the accounts audited. In the objective of the study, there’s an
expression of audit lapses that are obtainable in government accounts and also
to address such problems that may arise from the statement of the problems.
On the sources of data, observations, interviews and questionnaires are to be
applied. Also, books, journals, papers presented at conference, magazines,
unpublished handouts within the ministry/departments will be explored. The
statistical method for data analysis will be the simple chi square methods
which the researcher considers simple to use and easy to understand. In
conclusion, this research identifies the problems associated with government
audit , how to solve or minimize them, how efficiency will be introduced into
government accounting/auditing and how the users of government financial
Statements will benefit from improved auditing standards and practices.
