56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

"The Independent National Electoral commission, shall in every year prepare and submit to the National Assembly a report on the accounts and balance sheet of every political party.
(2) It shall be the duty of the commission, in preparing its report under this section, to carry out such investigations as will enable it to form an opinion as to whether proper books of accounts and proper records have been kept by any political party, and if the Commission is of the opinion that proper books of accounts have not been kept by a political party, the Commission shall so report"". 
(5) The Commission shall have power to give directions to political parties regarding the books or records of financial transactions which they shall keep and, to examine all such books and records." Section 226 and 225 (5) of the Constitution of the Federal Republic of Nigeria 1999 as amended.

The Independent National Electoral Commission.