EFFECT OF AUDITOR SKILLS ON FINANCIAL ACCOUNTABILITY OF PLATEAU STATE GOVERNMENT MINISTRIES

Abstract

Financial accountability remains a cornerstone of effective governance, particularly within the public sector where transparency in resource utilization is crucial for building trust and ensuring development outcomes. This study investigated the effect of internal auditor skills on the financial accountability of Plateau State Government Ministries, with emphasis on analytical skills, communication skills, risk assessment skills, and professional skepticism. Guided by Human Capital Theory, the research employed a positivist philosophy and quantitative design. Data were collected through structured questionnaires administered to 115 internal audit staff across 17 ministries, with 109 valid responses analyzed using multiple regression. The findings reveal that analytical skills have a significant positive effect on financial accountability, enabling the detection of irregularities and improving the reliability of financial reporting. Similarly, communication skills significantly influence financial accountability by ensuring clarity of audit reports and enhancing stakeholder understanding. However, risk assessment skills and professional skepticism were found to have no significant effect on financial accountability in the ministries studied. The study concludes that while analytical and communication skills are key drivers of accountability, the underutilization of risk assessment and professional skepticism weakens audit effectiveness. It recommends targeted capacity-building programs, continuous professional training, and the integration of modern audit tools to strengthen these weaker competencies. Furthermore, policymakers and regulatory bodies should institutionalize mandatory refresher courses and ethical training to embed critical evaluation and risk-focused auditing in practice. By addressing these gaps, internal auditing can more effectively enhance financial accountability and promote transparent governance in the public sector.