ABSTRACT

This research work was designed to see the role of auditing in controlling fraud in government Establishment with Idah Local Government Area of Kogi State as a case study, data for this study was collected from two major source, the primary and secondary sources of data collection. The primary sources was the use of questionnaire and the secondary sources was the use of texts books and journals. The data collected was analyzed using table and percentages to interpret data. Based on the findings it was discovered that Audit plays effective and efficient role in the control of fraud in government establishment which help in improving their performance of such organization and it were concluded that  Auditors should be allowed to carry out their duties freely in public organizations which will enhance much progress in government establishment