Cybersecurity Challenges and Technopublic Auditing: Safeguarding Digital Accountability Mechanisms in the Nigerian Public Institutions

Samuel Oluwarotimi Aniyikaye, Olusola Daniel Apalowowa and Oluwafemi Ayoko
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Samuel Oluwarotimi Aniyikaye: Department of Accounting, Faculty of Management Sciences, Federal University Oye Ekiti, Nigeria.
Olusola Daniel Apalowowa: Department of Accounting, Faculty of Management Sciences, Federal University Oye Ekiti, Nigeria.
Oluwafemi Ayoko: Department of Social Science, Faculty of Education, Adekunle Ajasin University Akungba-Akoko, Ondo State, Nigeria.

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Abstract: This study investigates cybersecurity challenges in technopublic auditing with emphasis on safeguarding digital accountability mechanisms in Nigerian public institutions. It specifically examines how public sector auditing facilitates cybersecurity risk management, the extent to which financial auditing detects cybersecurity threats, and the role of IT auditing in countering and preventing such threats. The research employed a descriptive survey design, targeting a heterogeneous population of 205 staff drawn from the Office of the Accountant-General of the Federation (60), the Office of the Auditor-General of the Federation (75), and IT departments of the Federal Ministry of Finance (70). Using purposive and judgmental sampling techniques, 75 senior staff were selected for their expertise. Data were collected through a structured Likert-scale questionnaire and analyzed using regression techniques. Findings reveal that risk management exerts a strong and positive influence on technopublic auditing (β = 0.778, t = 5.457, p

Date: 2025-10-04
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Published in Asian Journal of Economics, Finance and Management , 2025, 7 (1), pp.1026-1036

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05301508

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