Investigating Challenges of Public Procurement Auditing Processes in the Nigerian Institute of Mining and Geosciences, Jos

Raphael Ogunsanya1; Qs. Abdullahi Nafiu Zadawa1PhD; Prof. Alhassan Dahiru

doi:10.56201/ijssmr.vol.12no9.2026.pg104.111

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Investigating Challenges of Public Procurement Auditing Processes in the Nigerian Institute of Mining and Geosciences, Jos

Raphael Ogunsanya1,, Qs. Abdullahi Nafiu Zadawa1PhD, Prof. Alhassan Dahiru

Abstract

Effective auditing of public procurement is central to accountability and value for money in the public sector, yet little is known about how auditing functions within specialised, technically oriented public research institutions. This study examines the challenges, influencing factors and regulatory compliance of public procurement auditing at the Nigerian Institute of Mining and Geosciences , Jos. A mixed-methods, single-institution case study was conducted using a census of 22 procurement, legal, audit and finance personnel at NIMG. Data were collected through a structured, five-point Likert-scale questionnaire (pilot- tested for reliability, Cronbach's alpha ≥ 0.70) and complemented by semi-structured interviews and document review. Quantitative data were analysed descriptively (means, standard deviations, frequencies); qualitative data were analysed thematically. Insufficient staffing and inadequate technical training of auditors (mean = 3.82) emerged as the most pressing operational challenge, followed by inadequate funding (mean = 3.68) and poor documentation practices (mean = 3.59). Internal policy frameworks (mean = 4.18) and auditor expertise in geotechnical procurement (mean = 3.91) were the strongest perceived influences on procurement decision-making, while political interference (mean = 3.77) was the factor most frequently associated with reduced audit effectiveness. Respondents perceived NIMG's audit function as broadly, though unevenly, compliant with the Public Procurement Act 2007 (grand mean = 3.83), with timeliness of audit reporting the weakest dimension. The findings support targeted investment in technical auditor training, phased adoption of e- procurement/digital audit trails, stronger documentation systems, and institutional safeguards against political interference. This is among the first studies to examine procurement auditing empirically within a specialised Nigerian mining and geosciences institute, extending agency, institutional and resource-based theorising to a technical public-sector context and offering a transferable diagnostic template for comparable science and technology parastatals.

Keywords

public procurement auditing; audit effectiveness; regulatory compliance; Public Procurement Act 2007; specialised public institutions; Nigeria

References

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Investigating Challenges of Public Procurement Auditing Processes in the Nigerian Institute of Mining and Geosciences, Jos

Abstract

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