International Journal of Research and Innovation in Social Science (IJRISS) |Volume VI, Issue IX, September 2022|ISSN 2454-6186

The Impact of Public Sector Auditing in Fighting Corruption and Promoting the Developmental Agenda in Zimbabwe

Rebecca Anesu Mutyambizi¹, Josphat Nyoni²*, Manoneka Sithole³, Dumisani Mawonde^2
1Africa University, Zimbabwe
²Women’s University in Afriaca, Zimbabwe
³Zimbabwe Ezekiel Guti University, Zimbabwe
*Corresponding Author

Abstract: The main objective of this paper is to zexplore the impact of public sector auditing in fighting corruption and promoting the development agenda in Zimbabwe. The paper explores the extent to which public sector auditing may be used to fight the corruption surge in the public sector. The existing literature on corruption focused more on economic and political perspectives. There is limited literature that explains in depth how elements of the public sector auditing may contribute to a reduction in corruption. The study was based on the positivism research philosophy and explanatory research design. Probability sampling technique was used to develop the sample of the study. A total of 500 respondents were used in the study. The findings of the study indicated that the four elements of public sector auditing process are indeed necessary to fight corruption in the public sector. The study noted that to reduce corruption in the public sector, it was important to ensure and develop auditors integrity, develop and put up strong and effective control systems, promote auditor’s independence and ensure the development of relevant auditors competency. This shows that paper has provided another accounting perspective to the fight against corruption. In view of these findings, the study recommended that Government invest more resources in the development of auditors for the public sector in all the Ministries. There is need for targeted human capital development in the area of public sector auditing which must incorporate auditors integrity, auditing competences, control systems and enhancement of auditors independence in the public sector. This study recommends that future studies may need to examine the value of each of the four elements in the process of fighting corruption.

Key words: Fighting corruption in the Public sector, Public sector auditing, auditors integrity, audit control systems, auditor’s independence, auditors competency.

I. INTRODUCTION

Recent research indicates that corruption has become one of the greatest impediments to the economic development of the majority of African nations; as a result, greater attention must be paid to this issue if the Sustainable Development goal is to become a reality (Dharmarathna 2020). A large body of research demonstrates that while corruption may, in some contexts, help to reduce the costs associated with onerous administrative procedures in the short term, it ultimately has a negative impact on business operations and a destructive