Examination of Auditing Practices and Procedures in the Nigerian Local Government Service System- A Study of Selected LGAS in Rivers-State

Abstract

This study examined auditing practices and procedures in the Nigerian local government service system using selected LGAs in Rivers-State as its study focus. The study was guided by two research objectives which where to identify how auditor’s independence and the process of auditor’s appointment affect the performance of public auditors in Nigerian LGAs. Data for the study was gathered using a five point liker scale from a sample of 265 members of staff drawn from a population 781 across 15 selected LGAs in Rivers-state.the data gathered was analyzed using the kruskawalis test (H) with the aid of 20.0 version of SPSS. The results of hypothesis one two (0.00 and 0.002 respectively) were less than the level of significance of (0.05), hence the conclusion that auditor’s independence has a more significant impact on the auditing practice than auditor’s appointment process.
Keywords: auditing; governance; grassroots; LGAs; practices; procedures; resources