Abstract:

This study examines the role of auditing and evaluation in driving transparency and good governance, for Taraba State's Bureau for Local Government and Chieftaincy Affairs. As problems with governance still affect Nigeria's subnational institutions, most critically accountability and transparency, this study examines how institutional performance and public trust can be driven by consistent auditing processes. Employing a mixed-method design, the study blends quantitative regression analysis with qualitative evidence to capture the frequency, efficacy, and consequences of audits. The outcome demonstrates a very strong and statistically significant relationship between frequent audits and transparency (R² = 0.895), suggesting that audits are critically important in making finance more accountable and operations more open. Additionally, audits moderately influence good governance (R² = 0.286), which captures their role in improving resource management and administrative procedures, though other determinants such as leadership and citizen engagement remain important. The study concludes that auditing is a foundation instrument for promoting transparency and governance but must be paired with broader institutional reforms to ensure comprehensive accountability. Recommendations also involve institutionalizing audits, enhancing oversight, utilizing digital tools, and building inclusive governance mechanisms.