Asian Journal of Economics, Finance and Management

This study investigates cybersecurity challenges in technopublic auditing with emphasis on safeguarding digital accountability mechanisms in Nigerian public institutions. It specifically examines how public sector auditing facilitates cybersecurity risk management, the extent to which financial auditing detects cybersecurity threats, and the role of IT auditing in countering and preventing such threats. The research employed a descriptive survey design, targeting a heterogeneous population of 205 staff drawn from the Office of the Accountant-General of the Federation (60), the Office of the Auditor-General of the Federation (75), and IT departments of the Federal Ministry of Finance (70). Using purposive and judgmental sampling techniques, 75 senior staff were selected for their expertise. Data were collected through a structured Likert-scale questionnaire and analyzed using regression techniques. Findings reveal that risk management exerts a strong and positive influence on technopublic auditing (β = 0.778, t = 5.457, p < 0.001), confirming its significance in enhancing digital accountability. Financial auditing produced a relatively high standardized coefficient (β = 0.924) but was statistically insignificant (p = 0.214), indicating a limited role in addressing cybersecurity-related risks. Conversely, IT auditing demonstrated a negative but statistically significant effect (β = –1.207, t = –3.967, p < 0.001), suggesting that overly rigid IT audit procedures constrain innovation and reduce overall audit efficiency. The constant term (p < 0.001) further confirms the presence of a baseline level of technopublic auditing independent of predictors. The study concludes that integrated audit methodologies, recalibrated auditing priorities and institutionalized cybersecurity frameworks are essential. The study recommends that embedding systematic risk assessments, strengthening IT and cybersecurity auditing, and aligning national audit practices with international digital governance standards to safeguard Nigeria’s digital accountability mechanisms. This study has the potential to enhance cybersecurity frameworks in public institutions by identifying vulnerabilities and informing more resilient defense strategies in strengthening cybersecurity frameworks in public institutions by providing data-driven insights and proactive defense strategies.