PERFORMANCE AUDIT PLANNING PRACTICES AND QUALITY OF SERVICE DELIVERY AMONG PUBLIC SECTOR ENTITIES IN NIGERIA
DOI:
https://doi.org/10.65922/4dyfxq08Abstract
This study investigates the influence of performance audit planning practices on the quality of service delivery in Nigeria's public sector, with emphasis on Federal Ministries, Departments, and Agencies (MDAs). The research evaluates four key dimensions of audit planning, Strategic Risk Assessment (SRA), Annual Audit Selection Process (AASP), Individual Audit Plan Development (IAPD), and Use of Data and Evidence in Planning (UDEP), and their effects on Transparency, Responsiveness, Efficiency, and Reliability. The study adopted a survey research design, drawing data from 270 auditors in the Office of the Auditor-General for the Federation. The study employed Ordered Logistic Regression and Ordinary Least Squares (OLS) estimation techniques. Results revealed that overall performance audit planning practices significantly predict service delivery quality (β = 0.442, p < 0.001), explaining 22.1% (R2 = 0.221) of the total variance. Specifically, SRA (β = 0.360, p < 0.001) and AASP (β = 0.029, t = 2.17, p = 0.030) emerged as significant determinants of service quality, while IAPD and UDEP had mixed effects across dimensions. The study concludes that effective audit planning frameworks promote systematic auditing, optimal resource allocation, and responsive governance. It recommends among others that, Federal MDAs should institutionalize risk mapping, digital data analytics, and continuous auditor capacity-building to sustain improved service outcomes.
Keywords: Performance Audit, Audit Planning Practices, Strategic Risk Assessment, Quality of Service Delivery, Efficiency
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