In my opinion, there seems to be no body of work about the use of data analysis in auditing in the Nigerian public sector. Possibly due to the uniqueness of government audit practices. The public audit sector comprises of the government business entities and MDAs with different objectives ( Omolehinwa and Naiyeju (2015). Data kind, measurement, interpretation and uses depend on the researcher's objectives. However, secondary data are available from documents like estimates, budget or from Bureau of Statistics. Meanwhile, lack of prior study could be a gap in literature.

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