Topology of Audit agency/ Audit Techniques and the Effectiveness of the Nigerian Supreme Audit Institution

Abstract

This paper examines the available topologies for audit agencies and audit techniques in supreme audit institutions. It also examines the various topologies and their relevance to improving fiscal governance and curbing corruption. Thereafter then examines the case of the supreme audit institution in Nigeria and assesses its alignment with the existing topologies and the effects on audit effectiveness in the Nigeria public sector. The paper finds that extant Nigerian topology of audit agency and audit techniques have negative implications for audit effectiveness. The paper recommends a trajectory   of institutional change   to a modified collegiate audit topology that will engender SAI effectiveness in Nigeria.

Keywords: Government Audit, Audit Agency, Audit topology, Audit techniques, audit                effectiveness.