Nunieh said that she was under pressure by Akpabio to abuse processes and to engage in financial recklessness.
She said that she prepared documents for the forensic audit mandated by President Muhammadu Buhari before she was forced out of office.
She revealed that the lead consultant procured to carry out the forensic audit did not follow due process as it breached constitutional requirements.
Nunieh also said that no reputable auditing firm in Nigeria is among the nine sub-auditing firms already engaged to carry out the job.
She explained that none of the firms had carried out any forensic audit in the last four years as mandated by the Constitution.
Nunieh recommended that the President and the National Assembly should ensure the procurement of forensic auditors should follow due process as otherwise could bring the process to disrepute.
She said that the forensic auditors should look into staff recruitment process and qualifications as professionals and experts in the commission are insufficient.
She urged the Inspector General of Police to investigate and arrest Akpabio for forcing her to take oath of secrecy.
In his ruling, Tunji-Ojo said that the committee had not indicted anybody and that all accused should appear for fair hearing.
He said that the committee is not out to witch-hunt but to bring out the facts and reposition the NDDC for better service delivery.
The committee also summoned the acting Managing Director of the NDDC, Prof. Kemebradikumo Pondei and the Managing Director of AHR Global Service Ltd among others.
The summons were sequel to the refusal of the officials to honour invitation to appear and respond to allegations of wrong doing.
Tunji-Ojo ruled that they should appear unfailing on Monday, July 20 to answer question.