OHWOFADJEKEP. O.
Department of Mechanical Engineering
University of Agriculture and Environmental Sciences
Umuagwo, Owerri, Imo State, Nigeria
Corresponding Author: paul.ohwofadjeke@uaes.edu.ng
NWOKE H.U.
Department of Civil Engineering
Federal University of Technology, Owerri, Imo State, Nigeria
herbynwoke@gmail.com
OKEREKE N.U,
Department of Petroleum Engineering,
Federal University of Technology Owerri, Imo State, Nigeria
okerekenu79@gmail.com
Abstract
This study Investigated the role of auditors in sustainable procurement in selected tertiary institutions.
Sustainability becomes an increasingly important component of organizational operations. The study
applied quantitative research method to collect data from procurement professionals working in public
tertiary institutions. The collected data were analyzed using t-test to test the research hypotheses at 0.05
level of significance. p-values of 0.01 and 0.03 were obtained. The findings of the study include: that
procurement auditors play a positive role in ensuring compliance with sustainable procurement standards
in Nigeria’s tertiary Institutions; and that procurement auditing is an effective fraud control mechanism in
procurement systems of tertiary Institutions of Nigeria. The study contributes to the general understanding
of sustainable procurement by providing a detailed insight for auditors, informing policy creation, and
advocating for the incorporation of sustainability into institutional auditing processes. The outcome of this
study can improve efficiency in procurement of tertiary Institutions.
Keywords: sustainability; incorporation, quantitative; compliance; hypotheses; p-values; mechanism;
auditing; fraud control; and significance.