IMPACT OF AUDIT SYSTEM REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE

This paper examines the impact of audit system reforms toward enhancing public sector performance in Kaduna State, Nigeria. In recent years, Kaduna State has implemented a series of audit-related reforms aimed at strengthening accountability, transparency, and financial discipline within public institutions. Despite these efforts, concerns persist regarding effectiveness and service delivery outcomes, raising critical questions about the performance implications of audit reforms at the state level. Adopting an explanatory sequential mixed-methods research design, the study first employs quantitative techniques to assess the relationship between audit system reforms-measured through audit independence, compliance mechanisms, internal control effectiveness, and performance auditing-and public sector performance indicators such as service delivery efficiency, resource utilisation, and institutional accountability. The quantitativefindings are subsequently complemented by qualitative evidence obtained from key informant interviews with senior public officials, auditors, and policy actors to explain how audit system reform impact on public sector performance outcomes. The study is anchored in New Public Management theory, which emphasise results-oriented leadership, accountability mechanisms, institutional effectiveness. Preliminary findings suggest that audit system reforms significantly enhance public sector performance when supported by strong leadership commitment, institutional autonomy, and effective enforcement mechanisms. However, insufficient manpower, capacity constraints, and lack of automation limit the full realisation of audit reforms. It therefore recommends the expansion of the scope of audit system reform to ensure they cover all sectors of public administration and also to introduce real time audit to further improve accountability and transparency which will enhance public sector performance.