Theme: Initiating Public Audit Impact on Gender Equity and Social Inclusion in Nigeria
Date: Tuesday, 14th July 2026
Venue: Shehu Musa Yar’Adua Centre, Abuja
Organised by: Paradigm Leadership Support Initiative (PLSI) in collaboration with the Society of Women Accountants of Nigeria (SWAN) and International Budget Partnership (IBP)
Preamble / Opening Paragraph
The Women in Public Sector Audit (WiPSA) Leadership Dialogue was convened on Tuesday, 14th July 2026, bringing together Auditors-General (State and Local Government), senior audit officials, professional women accountants, civil society organisations and development partners. The Dialogue was organised by the Paradigm Leadership Support Initiative (PLSI) in collaboration with the Society of Women Accountants of Nigeria (SWAN) and International budget Partnership (IBP), with the overarching goal of strengthening gender equality in leadership and advancing the adoption of gender-responsive auditing within Nigeria’s public audit institutions and practices.
Background and Rationale
The convening of this Dialogue was informed by the findings of the Subnational Audit Efficacy (SAE) Index 2025, which revealed significant gender disparities in Nigeria’s public audit ecosystem. The Index showed that only three out of thirty-six states, representing 8.3 percent, have female-led State Audit Institutions, while only five states have female leadership at the local government audit level. It further revealed that none of the thirty-six states conducted Gender-Responsive Audits in the 2024 financial year, and that a significant proportion of audit institutions, whether male-led or female-led, performed below the national average.
These findings point to two interrelated systemic gaps: underrepresentation of women in audit leadership, and weak integration of gender considerations into audit processes and methodologies. Despite increasing recognition of gender equality in public finance—such as gender-responsive budgeting—public audit systems have lagged behind, limiting the ability of governments to assess how policies and expenditures affect women, men, and vulnerable groups differently.
Objectivesof the Dialogue
The WiPSA Leadership Dialogue was designed to promote women’s leadership in public audit by identifying barriers and pathways to increasing female representation in audit leadership roles, while also strengthening networks and mentorship pipelines for women auditors. It also sought to advance Gender-Responsive Auditing by building awareness and technical understanding of gender-sensitive audit methodologies, strengthening institutional and policy commitments through engagement with political office holders, policymakers and oversight actors, and fostering multi-stakeholder collaboration among government institutions, professional bodies, civil society organisations, and development partners.
Key Sessions and Highlights
Welcome Address and Keynote
The Dialogue commenced with a welcome address by Olusegun Elemo, Founder and Executive Director of PLSI. This was followed by goodwill messages from partner organisations and a keynote address delivered by Dr. Osasuyi Dirisu, Executive Director of the Policy Innovation Centre (PIC). Drawing from her inferences, she opined that decisions must be made with the directly affected parties being actively involved in the process. That will give an experiential narrative that can shape the conversation and policies as the case may be.
Panel Session 1: Gender Considerations in Audit Processes in Nigeria
This session, moderated by the International Budget Partnership (IBP), brought together panelists from the National Commission for Persons with Disabilities (NCPWD), the Body of Federal and State Auditors-General in Nigeria, the Forum of Auditors-General of Local Governments Councils in Nigeria, and Paradigm Leadership Support Initiative (PLSI). The panel examined the integration of gender perspectives into audit methodologies and processes across Nigeria’s public sector. Several systemic constraints to institutionalizing gender-responsive auditing were identified. These include the absence of an explicit policy and legislative framework for gender-responsive auditing, limited institutional mandates for collecting and analysing disaggregated data, inadequate staff capacity, low awareness of gender-responsive audit methodologies, and the lack of standardised gender indicators within audit processes
From the perspective of the National Commission for Persons with Disabilities (NCPWD), the discussion highlighted persistent service delivery gaps that often escape conventional audit processes. These include inaccessible public infrastructure, inadequate disability-friendly sanitation facilities, barriers to inclusive education, and the weak implementation of existing disability laws and policies. The Commission emphasized that audit processes should incorporate disability-disaggregated data, accessibility indicators, and evidence on how public expenditure affects persons with disabilities.
A recurring message throughout the discussion was that institutional reform requires more than technical guidance. It demands leadership, sustained capacity development, strong partnerships, supportive legal and policy frameworks, and political commitment across all levels of government. The panel underscored the need to strengthen performance auditing, develop practical audit guidance, build auditor’s capacity, and integrate gender considerations into mainstream audit methodologies.
The launch of the Gender-Responsive Audit Framework (GRAF) was recognized as a significant milestone. However, its true success will not be measured by the launch itself, but by its institutionalization within audit manuals, planning processes, auditor training, fieldwork, quality assurance systems, and reporting practices across federal, state, and local audit institutions.
Ultimately, the panel concluded that public audits should not only tell us whether the government spent public resources correctly. It should tell us whether those resources improved people’s lives, expanded opportunities, reduced inequalities, and delivered public value to all citizens.
Presentation on the performance Audit in Nigeria
Performance audit was highlighted as the bedrock of effectiveness in gender responsive auditing in Nigeria. The presentation highlighted the need for some institutions of government to live up to their responsibilities. The presentation also introduced a framework for an effective performance auditing AGRID – All ages, geography, races, and disability – this framework incorporates all issues to be considered while conducting a performance audit. The presentation also highlighted the steps in planning the process of conducting performance audit and recommended standard practices that needs to be upheld to ensure that the auditing process delivers optimal results to the citizens
Launch of the Gender-Responsive Auditing Framework (GRAF)
A landmark moment of the Dialogue was the launch of the Gender-Responsive Auditing Framework (GRAF) by the Auditor-General for the Federation, Dr. Shaakaa Chira. The session featured a special remark by the Auditor General which commended the framework as a complimentary tool to all the existing ISSAI frameworks, his remarks was followed by the formal unveiling of the GRAF. Attendees were provided with access to the framework via QR code and physical copies.
Panel Session 2: Gender Gap in Audit Leadership in Nigeria
This session, moderated by PLSI, featured panellists from the Society of Women Accountants of Nigeria (SWAN), Professional Women Accountants in Nigeria (PROWAN), representatives of State Auditors-General, Local Government Auditors-General, and the International Budget Partnership (IBP). The panel explored the systemic barriers to women’s advancement in public audit leadership and identified pathways for change which include strategic pathway towards career advancement – catch them young, menthorship, exposure and visibility programs. This panel also highlighted the significance of political influence on the subject and suggested framework change to support a fair and transparent process of selection and appointment of leaders into the audit apex offices. Data management was highlighted to be an integral issue in solving the issue.
Presentation of Draft Communiqué and Closing
The Dialogue was concluded with the presentation of a draft communiqué, capturing the key outcomes and commitments emerging from the deliberations, followed by closing remarks and the National Anthem.
Key Outcomes and Commitments
Several key outcomes and commitments emerged from the WiPSA Leadership Dialogue. Foremost among these was the launch of the Gender-Responsive Auditing Framework (GRAF), a comprehensive framework intended to guide the integration of gender considerations into public audit processes at the subnational level. In addition, stakeholders committed to the establishment of the WiPSA dialogue as an annual event which will be part of the SAE Index launch program.
Way Forward / Next Steps
To ensure continuity and impact beyond the Dialogue, stakeholders agreed to establish WiPSA curriculum as part of the knowledge pathways within the professional accounting frameworks. There was also a commitment to develop a mentorship and leadership pipeline programme that will systematically prepare women for leadership roles in public audit. In addition, the Dialogue called for support for pilot Gender-Responsive Audits in selected states to demonstrate the practical application of the GRAF.
Conclusion
The inaugural WiPSA Leadership Dialogue marks a significant milestone in the journey toward a more inclusive and gender-responsive public audit ecosystem in Nigeria. The Dialogue underscored the critical role of public audit in advancing gender equity and social inclusion and reaffirmed the collective commitment of all stakeholders to break down barriers to women’s leadership and embed gender considerations into the fabric of public audit processes. The launch of the Gender-Responsive Auditing Framework represents a concrete step forward, and the establishment of the WiPSA Network provides a sustainable platform for continued collaboration and impact.
The time for action is now. Together, we will build a public audit system that reflects the diversity of the nation it serves and delivers accountability that works for all Nigerians.