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System Audit and Financial Accountability of Public Secondary Schools in the Rift Valley Kenya


Article Information

Title: System Audit and Financial Accountability of Public Secondary Schools in the Rift Valley Kenya

Authors: Tina Sopia Anna, Ben Oseno, Mary Nelima

Journal: Journal of Accounting and Finance in Emerging Economies (JAFEE)

HEC Recognition History
Category From To
Y 2024-10-01 2025-12-31
Y 2023-07-01 2024-09-30
Y 2021-07-01 2022-06-30
Y 2020-07-01 2021-06-30

Publisher: Center for Sustainability Research and Consultancy Pakistan

Country: Pakistan

Year: 2025

Volume: 11

Issue: 3

Language: en

DOI: 10.26710/jafee.v11i3.3482

Keywords: Financial AccountabilityPublic Secondary SchoolsSystem Audit

Categories

Abstract

Purpose: System audit influence on financial accountability of Senior public Secondary schools in the Rift Valley Kenya
Design/Methodology/Approach: Employed correlational design. The study target 84 respondents. The study involved a census; thus, data collection from every member of the population was necessary. The unit of inquiry consisted of secondary school auditors. The researcher relied on closed ended questionnaire for data collection. A pilot study was done in Kakamega. The analyzed data were presented using tables.
Findings: The study found that the systems audit R-Square of 0.633 thus presenting a strong and positive correlation.
Implications: Auditors involve other stakeholders, such as BOM, in the audit process for effective audit recommendations. Schools should ensure the successful implementation of audit recommendations.


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