Benefits of contract auditing in public construction projects delivery in Niger state, Nigeria

Abstract

The provision of infrastructure has been the focal point of the current administration in Nigeria (2015 – 2023), nothwithstanding the volume of abandoned projects across regions. This study assessed the awareness of contract auditing in public construction projects delivery amongst construction stakeholders in Bida LGA of Niger State. The objectives were to determine the level of awareness of contract auditing, identify the factors affecting the level of awareness and to recommend measures to improve the use of contract auditing in the public sector. A quantitative research design approach based on the use of structured questionnaires was adopted. Data was collected from a purposive sample of 51 construction project professionals involved in the construction of rural public construction projects in Bida LGA. Mean Item Score and Relative Importance Index were employed in the analysis of the data. The findings shows that the level of awareness of contract auditing amongst construction professionals is very low. The best determinants of how well awareness of contract auditing can be increased on construction projects are policy factors followed by resource factors such as materials, labour and time. In addition, there must be independence of auditors, a policy or contractual backing for how the auditing will be carried out, and Information Technology (IT) tools provided for contract auditors. The paper recommends that given the very low level of awareness about contract auditing discovered in the study area, sensitisation activities about contract auditing targeted at construction professionals should be carried out.