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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)
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
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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