wp-signups.php Audit Reforms Archives - Centre for Social Justice https://csj-ng.org/project_category/audit-reforms/ mainstreaming social justice in public life Mon, 09 Mar 2026 08:54:46 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 https://csj-ng.org/wp-content/uploads/2024/03/cropped-CSJ-Favicon-1-32x32.png Audit Reforms Archives - Centre for Social Justice https://csj-ng.org/project_category/audit-reforms/ 32 32 AUDIT OPPORTUNITIES ASSESSMENT STUDY https://csj-ng.org/publication/audit-opportunities-assessment-study/ Mon, 09 Mar 2026 08:54:46 +0000 https://csj-ng.org/?post_type=stm_projects&p=229485 Audit Opportunities Asessment Study Researched and Written by Eze Onyekpere Esq.John Onyeukwu Esq. and Princewill Eziukwu  

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Audit Opportunities Asessment Study Researched and Written by Eze Onyekpere Esq.John Onyeukwu Esq. and Princewill Eziukwu

 

AUDIT OPPORTUNITIES ASSESSMENT STUDY (1375 downloads )

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AUDIT ASSESSMENT STUDY REPORT https://csj-ng.org/publication/audit-assessment-study-report/ Thu, 20 Nov 2025 09:28:13 +0000 https://csj-ng.org/?post_type=stm_projects&p=229387 Audit is vital link in Nigeria’s public finance management and fiscal governance chain which has undergone various legislative and policy reforms since the return to civil rule in 1999      

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Audit is vital link in Nigeria’s public finance management and fiscal governance chain which has undergone various legislative and policy reforms since the return to civil rule in 1999

 

AOAS BACKGROUND PAGES (117 downloads )

 

 

AUDIT ASSESSMENT STUDY REPORT (147 downloads )

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UNDERSTANDING DUTIES AND REPONSIBILITIES IN FEDERAL AUDIT https://csj-ng.org/publication/understanding-duties-and-reponsibilities-in-federal-audit/ Mon, 11 Nov 2024 17:18:22 +0000 https://csj-ng.org/?post_type=stm_projects&p=229008 Understanding Duties and Responsibilities in Federal Audit provides a clear guide for federal auditors, breaking down their key duties and responsibilities in detail. This document focuses on outlining the specific tasks, ethical standards, and procedures that federal auditors must follow to ensure transparency, accountability, and compliance within government organizations. Each section is structured to address...

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Understanding Duties and Responsibilities in Federal Audit provides a clear guide for federal auditors, breaking down their key duties and responsibilities in detail. This document focuses on outlining the specific tasks, ethical standards, and procedures that federal auditors must follow to ensure transparency, accountability, and compliance within government organizations. Each section is structured to address a distinct area of federal audit work, such as planning, evaluating, and reporting, offering actionable steps that federal auditors can apply directly to their duties.

This document also explains the legal framework governing federal audit responsibilities, helping readers understand the requirements set by laws and regulations. It describes the principles of objectivity, accuracy, and thoroughness that auditors must uphold and includes real-life scenarios that highlight best practices. With a practical and easy-to-understand approach, this document serves as a comprehensive resource for both new and experienced federal auditors aiming to meet federal standards and maintain the public’s trust

 

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UNDERSTANDING DUTIES AND REPONSIBILITIES IN FEDERAL AUDIT (789 downloads )

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LEGAL REGULATION OF AUDITING ACCOUNTS Of THE FEDERAL GOVERNMENT OF NIGERIA https://csj-ng.org/publication/legal-regulation-of-auditing-accounts-of-the-federal-government-of-nigeria-2/ Wed, 16 Mar 2022 22:06:09 +0000 https://csj-ng.org/?post_type=stm_projects&p=225840 1.0. Introduction Auditing of government accounts has always been regulated in Nigeria right from colonial times. In 1956 a specific legislation, the Audit Ordinance, was enacted for the Federation . The Audit Ordinance which later became the Audit Act did not survive the review of the Laws of the Federation of Nigeria in 1990. Curiously,...

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1.0. Introduction

Auditing of government accounts has always been regulated in Nigeria right from colonial times. In 1956 a specific legislation, the Audit Ordinance, was enacted for the Federation . The Audit Ordinance which later became the Audit Act did not survive the review of the Laws of the Federation of Nigeria in 1990. Curiously, the Act was considered superfluous and unnecessary vis-à-vis the terse provisions of the 1979 Constitution on the subject.

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Mexico Declaration on Independence of Supreme https://csj-ng.org/publication/mexico-declaration-on-independence-of-supreme/ Wed, 16 Mar 2022 22:02:14 +0000 https://csj-ng.org/?post_type=stm_projects&p=225860 Read here Download Below MEXICO-DECLARATION-ON-SAI-INDEPENDENCE-ISSAI-10

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MEXICO-DECLARATION-ON-SAI-INDEPENDENCE-ISSAI-10

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LIMA DECLARATION OF GUIDELINES ON AUDITING PRECEPTS https://csj-ng.org/publication/lima-declaration-of-guidelines-on-auditing-precepts/ Wed, 16 Mar 2022 21:57:38 +0000 https://csj-ng.org/?post_type=stm_projects&p=225852 Preamble The IXth Congress of the International Organization of Supreme Audit Institutions (INTOSAI), meeting in Lima: • Whereas the orderly and efficient use of public funds constitutes one of the essential prerequisites for the proper handling of public finances and the effectiveness of the decisions of the responsible authorities; Download Below Lima-Declaration-of-Guidleines-on-Auditing-Precepts

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Preamble
The IXth Congress of the International Organization of Supreme Audit Institutions (INTOSAI), meeting in Lima:
• Whereas the orderly and efficient use of public funds constitutes one of the essential prerequisites for the proper handling of public finances and the effectiveness of the decisions of the responsible authorities;

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Lima-Declaration-of-Guidleines-on-Auditing-Precepts

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Key Issues in the 2018 Federal Audit Report https://csj-ng.org/publication/legal-regulation-of-auditing-accounts-of-the-federal-government-of-nigeria/ Wed, 16 Mar 2022 21:49:33 +0000 https://csj-ng.org/?post_type=stm_projects&p=225841 Read here Download Below Key-Issues-in-the-2018-Federal-Audit-Report

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Key-Issues-in-the-2018-Federal-Audit-Report

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Key Issues in the 2014-2017 Federal Audit Reports https://csj-ng.org/publication/key-issues-in-the-2014-2017-federal-audit-reports/ Wed, 16 Mar 2022 21:45:17 +0000 https://csj-ng.org/?post_type=stm_projects&p=225833 Read here Download Below Key-Issues-in-the-2014-2017-Federal-Audit-Reports

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IMPROVING THE EFFECTIVENESS OF FEDERAL AUDIT PROCESS AND REFORMS https://csj-ng.org/publication/improving-the-effectiveness-of-federal-audit-process-and-reforms/ Wed, 16 Mar 2022 21:39:19 +0000 https://csj-ng.org/?post_type=stm_projects&p=225828 1. BACKGROUND Centre for Social Justice Limited by Guarantee (CSJ) is a Nigerian Knowledge Institution, being a non-governmental, non-profit and non-partisan organisation registered with the Corporate Affairs Commission as a Charity. It was established in 2008 to introduce professionalism in civil society work and to use social entrepreneurship to provide cutting edge services to enhance...

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1. BACKGROUND
Centre for Social Justice Limited by Guarantee (CSJ) is a Nigerian Knowledge Institution, being a non-governmental, non-profit and non-partisan organisation registered with the Corporate Affairs Commission as a Charity. It was established in 2008 to introduce professionalism in civil society work and to use social entrepreneurship to provide cutting edge services to enhance and deepen economic, social and political change. Our core programme focus is on fiscal governance and public finance management.

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PAC-Briefing-on-Improving-the-Effectiveness-of-Federal-Audit-Process-and-Reforms

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HIGHLIGHTS OF INFRACTIONS IN THE 2017 AUDIT REPORT https://csj-ng.org/publication/highlights-of-infractions-in-the-2017-audit-report/ Wed, 16 Mar 2022 21:35:48 +0000 https://csj-ng.org/?post_type=stm_projects&p=225822 Preliminary Review of the Report of the Auditor-General of the Federation The first point to note is that the report of the Auditor-General for the Federation (AuGF) 2017 is dated July 22, 2019 being 19 months after the end of the financial year to which it relates. It is just one month short of meeting...

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Preliminary Review of the Report of the Auditor-General of the Federation
The first point to note is that the report of the Auditor-General for the Federation (AuGF) 2017 is dated July 22, 2019 being 19 months after the end of the financial year to which it relates. It is just one month short of meeting the 18 months international standard.

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INFRACTIONS-IN-THE-2017-AUDIT-REPORT

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