AUDITING AS AN AID TO ACCOUNTABILITY (A STUDY OF ENUGU STATE POST PRIMARY SCHOOL MANAGEMENT) (2013-2023)

The research titled “Auditing as an Aid to Accountability (A Study of Enugu State Post Primary School Management) (2013-2023)”. It examines the role of auditing in promoting accountability and improving operational efficiency in post-primary schools in Enugu State. This study was carried out to address concerns about the effectiveness of current auditing practices in enhancing accountability and operational efficiency, as previous irregularities in fund management raised questions about financial transparency. The case study of Enugu State was chosen due to its significant public investment in education and the critical need for effective financial oversight in its school system. The objective of the study is to determine whether current auditing practices have significantly influenced accountability and operational efficiency. A descriptive research design was adopted, using secondary data on audit frequency, report timeliness, audit findings, and corruption cases, analyzed through regression, correlation, and ANOVA techniques. The findings revealed that auditing practices have significantly enhanced both accountability and operational efficiency, with more frequent audits uncovering more financial irregularities and enabling quicker corrective actions. The study concludes that auditing is a crucial tool for promoting accountability and operational efficiency. The findings are significant for policymakers and school administrators, as they highlight the need for sustained or increased auditing frequency, faster reporting processes, and enhanced training for school financial management.