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

Author

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  • Anna, Tina Sopia
  • Oseno, Ben
  • Nelima, Mary

Abstract

Purpose: System audit influence on financial accountability of Senior public Secondary schools in the Rift Valley KenyaDesign/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.

Suggested Citation

  • Anna, Tina Sopia & Oseno, Ben & Nelima, Mary, 2025. "System Audit and Financial Accountability of Public Secondary Schools in the Rift Valley Kenya," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 11(3), pages 439-458, September.
    • Handle: RePEc:src:jafeec:v:11:y:2025:i:3:p:439-458
    DOI: http://doi.org/10.26710/jafee.v11i3.3482
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