International records / OpenAlex research

INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

Procurement fraud continues to undermine public financial management across many developing economies, with Nigeria's public sector being particularly vulnerable. This study examined the internal audit effectiveness and procurement fraud detection in the Nigerian Public Sector. Using a mixed-methods research design, the study draws on primary data collected from 280 respondents comprising internal auditors, procurement officers, finance managers, and audit committee members across 14 federal ministries, departments, and agencies (MDAs). Structured questionnaires and semi-structured interviews …