Digital Transformation in Public Sector Auditing: A Pathway to Fiscal Transparency and Economic Growth-Comparative Insights from the U.S., Nigeria, Kenya, and Ghana

Abstract

Digital transformation in public sector governance creates a much-involved audit function that serves as the connection between an entity and its public. In this regard, the article examines how digital auditing interventions, data exploration, and AI usage add value to fiscal governance by reducing incidents and maintaining sustainability. The study compares the United States as a global benchmark for audit digitalization with three developing countries’ economies Nigeria, Kenya, and Ghana in terms of adoption patterns, level of readiness, and measurable outcomes pertaining to fiscal transparency. This article adopts a conceptual mixed-methods framework that synthesizes literature, publicly available transparency indices, and a modeled regression analysis to demonstrate the strong and positive correlation between e-audit adoption systems and fiscal transparency outcomes. On the qualitative section, conceptual insights capture institutional impediments, namely skill gaps, legal hurdles, and data fragmentation issues. In assumption, the analysis proposes a policy framework for sustainable digital audit transition, conversely proving how these processes would induce national development, investor confidence, and effective governance. Finally, it bridges public interest by showing the economic and governance implications of digital auditing at a macro level.