Public Sector

This study examined the impact of e-governance on service delivery in the Nigerian public sector: A case study of Edo State Civil Service. The study adopted the survey design using questionnaire as instrument of data collection. The data was analyzed using simple percentage tables. The results revealed that ICT adoption has positively influenced public service delivery in Edo State by promoting greater transparency, enhancing accountability, and reducing opportunities for corruption. The findings also reveal a range of systemic and human-related challenges that hinder the full realization of e-governance benefits. These challenges corroborate previous studies and highlight that while technology provides a strong foundation for reform, its effectiveness depends largely on the institutional environment in which it is deployed. There must also be adequate investment in infrastructure, human capacity, cybersecurity, and change management to support a successful digital transformation. The study recommended that the government of Edo State should prioritize increased funding for e-governance initiatives. Adequate financial investment is necessary to procure modern ICT tools, upgrade existing digital infrastructure, and maintain systems for efficient public service delivery. Reliable internet connectivity is fundamental to the success of e-governance platforms. The government should collaborate with internet service providers to extend high-speed, stable internet access to all government ministries, departments, and agencies (MDAs), including those in rural areas. Training and re-training of civil servants should be institutionalized. Tailored workshops, certifications, and continuous professional development programs are essential to equip public officials with the technical skills required for operating and managing e-governance systems effectively

This study examined the effect of audit quality on the financial performance of public sector institutions in Nigeria. Specifically, it investigated the relationships between audit independence, audit competence, compliance with auditing standards, and financial performance. A descriptive survey design was adopted, and primary data were collected through structured questionnaires administered to 384 respondents drawn from key public institutions, including the Federal Inland Revenue Service (FIRS), public universities, and government ministries and agencies. The data were analyzed using Ordinary Least Squares (OLS) regression to determine the direction and significance of the relationships among the variables. The findings revealed that audit independence had a positive but statistically insignificant effect on financial performance, while audit competence showed a negative and insignificant relationship. However, compliance with auditing standards exhibited a positive and statistically significant effect on financial performance, emphasizing the importance of adherence to professional guidelines in enhancing transparency and accountability. The study concluded that compliance with audit standards plays a vital role in improving the financial performance of public sector institutions. It recommended that government agencies strengthen auditor independence, enhance professional competence through continuous training, and enforce strict compliance with auditing standards to promote credible financial reporting and accountability in Nigeria’s public sector