ASSESSMENT OF GOVERNMENT AUDIT EFFECTIVENESS IN THE CASE OF OFFICE OF FEDERAL AUDITOR GENERAL (OFAG)

Abstract

The general purpose of this research is to assess the government audit effectiveness in the case of Office of Federal Auditor General (OFAG). The study has employed descriptive research method and the survey method has used to conduct this descriptive research. The researcher used data collection instrument by closed ended questionnaires, observation and interview. The researcher has used a simple random sampling technique to select the target group for the study there by distributed the questionnaire to the auditors. The collected data has been coded and analyzed by using Statistical Package for Social Sciences (SPSS) version 20 whereby frequency, percentage, mean and standard deviation used as a tool to interpret the data. The finding of the study indicate 50percent of the auditors have not adequate knowledge of the audit manual (AFROSAI-E) of the organization, lacks of qualified auditors, there is lack of human power in the audit team. Additionally the study found out that the existing auditors are not satisfied with their salary. Therefore, the study recommends that the organization needs to provide expert training and should facilitate sufficient resources for audit to improve the effectiveness of auditing in the organization, appropriate auditors should be employed in the organization and the government should give attention for public sector auditors.