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Security Challenges in Auditing Practice: the Way Forward
The air in Nigeria smells of auditing. If by auditing we mean taking stock, straightening and strengthening the way public institutions are managed, then the air is indeed thick with anticipation. The last time Nigerians felt this way was two or more generations ago. This followed the elevation of the abuse of public trust for private gain to a state craft in most public institutions at local, state and central government levels. There is a coincidence in that the prevailing air of auditing follows the privatisation of public trust that eroded the ability of most public institutions to deliver services to Nigerians. So when Nigerians voted for change, one of the intentions was to re-
This is only possible because of what Muhammad Akram Khan described as the “tone at the top”. According to Khan,
“The scope of auditors’ contribution has a close relationship with the ‘tone at the top’. If the top management, in particular, the chief executive of a company or a minister of a department or a prime minister of a country engages in corrupt practices, the auditors cannot make much contribution as these very persons would not let the auditors get closer to anything as auditing against their corruption...”
The ‘tone’ is what will drive the success or failure of any auditing process in the public sector at the federal, state and local government levels whether it is directed at corruption, theft or fraud. To the extent that we attempted to distinguish the disposition of the dramatis personae that played roles to usher in this ‘change’, their ‘tone’ may not be a shared one as what prevail at the federal level may be different at the state and local government levels. The deafening silence in the states and local governments, where two thirds of Nigerians reside, is indicative of their disposition to the federal government stand on impunity in governance.
Thus even before the inauguration of the President, Nigerians began to observe the psychological impact of what would likely be the ‘tone at the top’ in the pronouncements and conducts of ministries, departments and agencies of the federal government. This was concretised with the publication of the President’s public letter to all Nigerians. The part on ‘Corruption and Governance’ is an audit manifesto and clearly enunciated the leader’s expectation of individuals and institutions. The President made twelve pledges beginning with his intention to declare his assets and liabilities and encourage his political appointees to declare their assets and liabilities.
This ‘tone at the top’ drives security and/or insecurity in auditing practice. The effort to audit the country’s public sector in the mid 1980s and now contained elements of security and insecurity. Security and insecurity entails the presence or absence physical safety for persons and institutions and/or ensuring the survival of persons/institutions undergoing audit. There were vested interests in the mid 1980s that were secured or not secured with auditing then. There are vested interests with similar feelings in the present process. They fought to defend their interest then. They will fight to protect their interest now.
Thus the timing of examining security challenges in auditing practice and charting the way forward is apt. With what is emerging since the dawn of this administration, the work of those who would preside over the process is not only daunting, the risk involve can be herculean and life threatening. In what follows in this presentation, we will look at governance and public sector governance as auditing; conceptualise security; examine security challenges likely to confront those in the forefront of auditing and charting the way forward.
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