Abstract

This research was conducted to determine the behavioural constraints on practices of auditing (BCPAN) in Nigeria and to proffer strategies for making incidence of auditing (internal and external auditors) more effective. Thirty-seven administrators drawn from some public limited liability companies, private companies and tertiary institutions were quite auspicious. Two research questions were posed and the instruments for data collection were the questionnaire and interview; data were analysed using percentage and chi square. Results of the data analysis showed that administrators feel auditors are always in their firm or establishment to expose them and so they prefer to have a cover up, by bribing them before the commencement of their duty. Auditors were also found to be conniving with corrupt officials to cover their lapses. Based on the findings it was recommended that such strategies as auditors should, as a matter of policy, anonymously assess administrators as at when due, so that those found guilty of serious (BCPAN) could be sanctioned; external auditors should not over stay in any firm/establishment which they are engaged in for over a period of 10 years. Also, administrators should have a positive behaviour towards auditors in Nigeria because they are not fault finders, but are engaged for the well being of the firms in Nigeria.

Key words: Behavioural, auditing, auditors, public companies, private companies, tertiary institutions, Nigeria