Odiete Oghenesuvwetoba Efemena
I build the systems and I audit the numbers.
Odiete Oghenesuvwetoba Efemena is a technology risk and IT audit practitioner based in Delta State, Nigeria. He publishes here, and elsewhere, as Odiete Oghenesuvwetoba.
He holds a BSc in Computer Science from Delta State University, Abraka, and is an Associate Accounting Technician of the Institute of Chartered Accountants of Nigeria, preparing for the ICAN professional examinations in the November 2026 diet. He is working toward the Certified Information Systems Auditor credential, with a focus on IT general controls, cloud security and technology risk.
He is an instructor with the Cisco Networking Academy, and has served as an ICAN Student Ambassador, running technical automation workshops for accounting students.
The combination is the point. Most people who can read a bank's balance sheet cannot build the tool that checks it, and most people who can build the tool cannot read the balance sheet. This site is what happens in the overlap.
What I Write About
The Code and The Ledger has published weekly since January 2026 on Nigerian fintech, monetary and regulatory policy, and the control systems underneath them — where they fail, why it matters, and what the numbers actually show.
Recurring subjects: the CBN recapitalisation programme and who cleared it; the real effective exchange rate behind the headline Naira number; the shift to a consumer-credit economy; and the household maths — rent versus buy in Lagos, the true cost of generator dependency, what relocating actually does to a balance sheet.
Where a piece makes a claim, a later piece scores it.
Tools
Sixteen free calculators built alongside the writing — a bank health checker against CBN tier requirements, a take-home pay calculator for the current tax bands, an insolvency detector, a remittance cost comparison and others. See all tools →