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INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA

Authors: NWAOBIA Apollos

Publication Type: Journal article

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Abstract

The citizens of a nation are entitled to a timely and transparent stewardship report of their countryâ€™s financial and other activities through the officials saddled with such responsibility according to constitutional provisions. In some jurisdictions, this is very rare in practice. This paper examined the position of internal audit practices towards enhancing transparency in public financial management and reporting in Rwanda and Nigeria, as key components to agency and stewardship relationships between government and stakeholders. The desk/ analytical review design was adopted. It was discovered that the internal audit function would enhance transparency in public financial management and reporting if the unit is given full autonomy in terms of independence and well equipped with both human capital and relevant infrastructural facilities. In order to attain transparent financial management and reporting in public offices, there should be strict adherence to the nationsâ€™ constitutional framework in terms of preparation and presentation of financial statements, submission and review as well as timely report of the Auditor-general to the National Assembly Public account committee. Also, the financial statements should be timely published for easy accessibility by the citizens. Keywords:

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NWAOBIA,A. . (0000). INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA, 0 (), 0-0.

NWAOBIA,A. . "INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA" 0, no (), (0000): 0-0.

NWAOBIA,A. and . (0000). INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA, 0 (), pp0-0.

NWAOBIAA, . INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA. 0000, 0 ():0-0.

NWAOBIA,Apollos , . "INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA", 0 . (0000) : 0-0.

N.Apollos , "INTERNAL AUDIT PRACTICES AND PUBLIC FINANCIAL MANAGEMENT IN RWANDA AND NIGERIA: BRIDGING THE TRANSPA" vol.0, no., pp. 0-0, 0000.

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