Nigeria

Corruption risks remain deeply embedded across Nigeria’s defence sector, underpinned by weak short- and long-term oversight from the Defence Committee and limited engagement by internal and external audit bodies. Financial scrutiny is particularly fragile, with significant gaps in defence spending transparency, secret expenditures, and military-owned enterprises. Although anti-bribery sanctions exist in law, enforcement is inconsistent, personnel processes lack objectivity, and operational risk management and procurement practices remain weak despite a legal framework that formally recognises corruption risks.