Dr. (Mrs.) Ayoola Oyeyemi - Architect of Fiscal Integrity

Dr. (Mrs.) Ayoola Oyeyemi holds the pivotal position of Special Adviser to the Governor of Lagos State on Internal Audit, placing her at the nexus of the state’s fiscal policy and accountability framework. Her role is fundamentally concerned with safeguarding public funds, ensuring the effective and efficient utilization of state resources, and promoting a culture of transparency across all government ministries, departments, and agencies (MDAs). Appointed to a critical office, Dr. Oyeyemi's portfolio is less about external regulation and more about establishing robust internal controls that prevent financial leakages and ensure compliance with regulatory standards, thus supporting the broader governance agenda of the administration.

​The primary mandate of the Special Adviser is to strengthen the central internal audit function. This involves overseeing the development and implementation of a uniform, contemporary internal control system across the entire public service. Dr. Oyeyemi’s office is tasked with periodic, independent, and objective appraisals of the state's accounting, financial, and operational activities. This proactive auditing ensures that every expenditure aligns with the budget, delivers optimal value for money, and adheres strictly to the state's financial regulations and relevant legislation. Her oversight is essential for validating the financial statements and reports that underpin the state's economic credibility.

​A hallmark of Dr. Oyeyemi's tenure has been the aggressive push for the digital transformation of internal audit processes. Recognizing that efficiency and compliance in a large, fast-moving megacity government like Lagos require modern tools, she has championed the adoption of Information Technology (IT) solutions. This involves integrating digital tools for real-time monitoring, data analytics, and automated compliance checks. The goal is to move beyond traditional, time-consuming audit methods towards a system that leverages technology for seamless, continuous auditing, thus significantly enhancing the capacity of internal auditors to detect risks early and provide timely, accurate reports to the Executive Council.

​Beyond her administrative duties, Dr. Oyeyemi plays a significant role in the professional development of public service accountants and auditors. She actively engages with professional bodies, such as the Institute of Chartered Accountants of Nigeria (ICAN), leveraging these platforms to advocate for continuous skill enhancement among public sector personnel. Her engagement ensures that Lagos State internal auditors are current with global best practices in financial management and auditing techniques. By emphasizing professional development and ethical conduct, she contributes directly to building a public service workforce that is not only competent but also deeply committed to fiscal prudence and public service value addition.

Dr. Oyeyemi's work is inextricably linked to the success of the Lagos State Governor's overarching socio-economic blueprint, the T.H.E.M.E.S. Plus Agenda. By reinforcing internal audit, she helps to create the environment of fiscal discipline and accountability necessary to fund critical infrastructural and social projects outlined in the agenda. Her office provides the essential checks and balances required for the sustainable management of resources, ensuring that the huge investments in areas like transportation, health, and education are protected from waste. Ultimately, Dr. Oyeyemi’s role as Special Adviser Internal Audit is a cornerstone of good governance, ensuring that the government’s promises translate into tangible benefits for the citizens of Lagos.