Influence of Performance Audit Quality Control and Assurance Practices on Quality of Service Delivery of Federal Mdas in Nigeria

Abstract

This study investigates the influence of performance audit quality control and assurance practices on the quality of service delivery within Nigeria’s Federal Ministries, Departments, and Agencies (MDAs). The study focuses on four dimensions: Quality Control Environment (QCE), Engagement Quality Management (EQM), Ongoing Quality Monitoring (OQM), and Assurance and Compliance Verification (ACV), and their effects on transparency, responsiveness, efficiency, and reliability as indicators of service quality. Adopting a survey research design, data were collected from 270 auditors drawn from the Office of the Auditor-General for the Federation (OAuGF) using stratified random sampling. The study employed Ordered Logistic Regression and Ordinary Least Squares (OLS) techniques for analysis.

Results reveal that overall performance audit quality control and assurance practices significantly influence service delivery (F(4,248) = 7.13, p < 0.001; R² = 0.102). Specifically, QCE (β = 0.092, p = 0.036) and ACV (β = 0.139, p = 0.043) were found to significantly enhance transparency, efficiency, reliability, and overall service outcomes, while EQM (β = 0.050, p = 0.589) and OQM (β = 0.078, p = 0.370) had limited effects. The study concludes that strengthening internal control frameworks, enhancing assurance verification systems, and improving continuous monitoring mechanisms are essential for ensuring audit credibility and promoting transparency, efficiency, and accountability in Nigeria’s public service delivery.