The present research work aimed to determine the effect of auditing on fraud reduction in public sector procurement in Abia State, Nigeria. In particular, the study evaluated how the different dimensions of auditing, which include accountability, integrity, transparency, and independence, affect fraud reduction. A survey design was adopted, and data were analyzed using descriptive statistics, reliability testing, factor analysis, and regression analysis. The results of the statistical analysis indicate that transparency and independence play vital roles in reducing fraud, whereas accountability and integrity have no statistically significant influence. Therefore, the findings of the study reveal that transparency and independence are essential in addressing procurement fraud. Based on these findings, the study therefore draws the conclusions that weak auditor accountability and integrity are largely due to poor enforcement and systemic corruption, while the significant and positive effects of audit transparency and independence lend credence to the importance of open audit processes and freedom from political interference. Based on the findings and conclusions, the study is prominent among others, recommending that audit reports should be made publicly accessible and widely disseminated. Also, there should be reduced political interference by granting auditors greater operational autonomy. The study contributes to knowledge by applying the Fraud Triangle and Stewardship theories to procurement auditing and by providing localized empirical evidence from Abia State.

Keywords: Auditing, Fraud prevention, Public sector procurement, Accountability, Integrity, Transparency, Independence, Detection.