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Author(s): Augustine E. AKHIDIME | Famous I. O. IZEDONMI PhD

Journal: USV Annals of Economics and Public Administration
ISSN 2285-3332

Volume: 12;
Issue: 1(15);
Start page: 183;
Date: 2012;
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Keywords: Supreme Audit Institution | Auditor-General | Official corruption | Public financial accountability | Public Sector governance

Official corruption remain one of the major challenges of Nigeria and has become deep-rooted in her publicsector administration leading to severe consequences to the country’s economic and socio-political development. Publicfinancial probity and accountability are promoted partly through the conduct of regular audits by the office of the Auditor-General, recognized as the Supreme Audit Institution (SAI) of any country. The Auditor General Office is expected toserve as a corner stone for good public sector governance through the provision of unbiased objective assessments ofwhether public resources are responsibly and effectively managed to achieve intended results. How effective has theOffice of the Auditor General of the Federation of Nigeria been able to discharge her responsibilities, particular withrespect to the curtailment of corruption in government and what possible challenges could be militating against thisNigerian Supreme Audit Institution and in what ways and means could these challenges be overcome are the preoccupationsof this paper? Through in-depth literature review and analysis of secondary data this paper traces theprincipal challenges of Nigeria’s Auditor-General Office to include the issues of independence, capacity building,political will of the Executive and the legislature to implement the Auditor-General’s report. The paper finds theeffectiveness of the Auditor General’s Office and the curtailment of official corruption to lie squarely with the sincereand effective efforts towards the resolution of these challenges by the Government of Nigeria.
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