期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2012
卷号：2
期号：5
出版社：Sohar University, Oman and American University of Kuwait
摘要：School administration in Nigeria is primarily concerned with rendering services that is essential to all citizens; hence a career attitude to accountability for effective auditing is needed for efficient and effective administration. This study tries to find out what school audit is all about, the role of audits and the difference that an audit can make towards accountability, especially in school administration. The need for this study also arose to correct a misconception that school account are not meant to be audited and to restore confidence in parents and guidance that money spent on educating the child is not embezzled. This study employed a descriptive design. The researchers found out that lack of: technical competence, independence and inadequate level of resources do directly affect the performance of the school audit. Conclusively, intensive and regular training programmes should be mounted for school accountants and auditors, and there should also be proper delegation of duties.
关键词：Auditing; Accountability; School Administration; Auditor
