The Effect of Auditing on Accountability in Public Sector (a Study of Offa Local Government, Kwara State)

This project examined the effect of auditing on public accountability. Auditing as it is known is an independent examination of financial records of the business organization with a view 10 show whether the management provide a true and fair view of the financial statement in an organization.
Data were collected by means of interview and questionnaires during which respondents were asked a number of questions that are of specific interest to the research work.
The research findings showed that private audit is most effective in auditing the public sector in Nigeria. It was also found that there are problem(s) facing the auditor in the public sector in Nigeria most especially inadequacy of staff.
The study therefore recommends ensuring the independence of auditors in public sector in Nigeria and appointment of qualified auditors to the local government.