Abstract:

Globally there is a demand for accountability and transparency in governments thus, the expectancy of Supreme Audit Institutions (SAIs) is no longer geared towards financial and compliance audits only but performance audits (measuring governments performance). While the expectancy is there, SAIs are faced with independence, political interferences, and funding challenges. Moreover, the functionality of SAIs in emerging oil and gas production nations have also changed drastically taking into consideration the vast revenue this sector brings, the shock of plenty, increased legislators’ responsibilities and power, the tendency of governments being secretive, and the non-disclosure and non-availability of information. Thus, SAIs independence, leadership, professionalism, and stakeholders’ engagement have become pivotal in enhancing accountability and transparency of governments. Hence, the researcher is propelled to focus its study on Evaluating the Role of Supreme Audit Institutions in Fostering Accountability and Transparency in Emerging Oil and Gas Economies: Strategies for Improved Efficiency, Effectiveness and Relevance. Currently, there is no research on the transparency and accountability of governments being enhanced through the efficient, effective, and relevant functionality of SAIs in emerging oil and gas production nations. The researcher applied a systematic review of the literature to identify the key challenges and barriers hindering the efficiency and effectiveness of SAIs in fostering accountability and transparency within the oil and gas sector; and determine the role of SAIs’ leadership (Head of SAIs); professionalism, independence; and stakeholders’ engagement in the process with the aim of enhancing governments’ accountability and transparency.

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