PERFORMANCE AUDIT ETHICS, AUDITOR INDEPENDENCE AND SERVICE DELIVERY IN FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES IN NIGERIA

Abstract

Despite ongoing public sector reforms in Nigeria, service delivery in many Federal Ministries, Departments, and Agencies (MDAs) continues to face challenges relating to efficiency, responsiveness, transparency, and reliability. This underscores the need for stronger performance auditing mechanisms capable of enhancing accountability and governance outcomes. This study investigates the impact of performance audit ethical requirements and independence of practice on the quality of service delivery in Nigeria’s public sector, with emphasis on Federal MDAs. The study evaluates the influence of Fundamental Ethical Requirements (FER), Independence and Objectivity (IO), Compliance and Monitoring Mechanisms (CMM), and Transparency and Accountability in Ethical Conduct (TAEC) on service delivery outcomes. A survey research design was adopted, and data were collected from 270 auditors in the Office of the Auditor-General for the Federation (OAuGF), whose responsibilities include evaluating the performance and accountability systems of Federal MDAs. Ordered Logistic Regression and Ordinary Least Squares techniques were employed for data analysis. The results show that IO significantly improved responsiveness (β = 0.190, p = 0.035), efficiency (β = 0.749, p = 0.002), and reliability (β = 0.164, p = 0.008), while CMM significantly enhanced responsiveness (β = 0.777, p = 0.001), efficiency (β = 0.508, p = 0.031), and reliability (β = 0.930, p < 0.001). The study concludes that auditor independence and effective compliance monitoring mechanisms are critical for improving accountability and service delivery in Federal MDAs and recommends strengthening auditor autonomy and institutional oversight frameworks.