ABSTRACT

This research examines the role of auditing in the control of public expenditures in Nigeria, a case study of Ibadan West Local Government Area of Oyo State. The researcher adopted descriptive survey design. The population for the study is the combination of the staff including internal audit department, auditing department making it a total of 40. The research used both primary and secondary source of data. In view of this, four research questions were formulated to operate expected answer. Literal works were reviewed for proper understanding and guidance. Questionnaires, personal interview and observation were used for collection of primary data. Secondary source of data were collected from the text books, periodical, articles and journals. Tables and simple percentage were used for data analysis, hypothesis were tested using chi-square statistic. Based on the findings the researcher found out that almost all the staffs followed the due auditing principle thereby increase adequate and proper audit. The staff and Management of Ibadan West Local Government Area of Oyo State in addition has now adopted auditing standards and the balance of power on NASC, financial analyst, government agencies and others. Finally, the researcher still proffered among others uses of auditing principles and standard in the company.