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Published Authors

Moses Njoroge Muiruri
School Of Education, Mount Kenya University, P. O. Box, 342-01000, Thika, Kenya
A Critique Of The Effectiveness Of Internal Auditing Procedures As A Control Measure Of School Finances In Kenya Secondary Schools
In Kenya, the Boards of Managements (BOMs) have been bestowed with the responsibility of direct control of substantial amounts of Public money in secondary schools. The Kenya Basic Education Act 2013, Part VIII 61(2) (d) allows establishment of audit committees by schools BOMs to facilitate internal auditing in schools (Kenya Gazette Supplement Acts, 2013). These committees shall make a report

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