Internal Audit as an Aid to School Plant Management

Abstract

This study assessed the effect of internal audit as an aid to school plant management in both public and private secondary schools in Nigeria. 100 schools were randomly selected from the South South geo- political zone in Nigeria. 220 school administrators and 510 teachers formed the sampled population. A questionnaire containing 12 items was drawn in line with the three research questions raised for the study. This instrument was validated by experts in test and evaluation as well as school plant education lecturers in Niger Delta University. The reliability of the instrument was established using the test-re-test method. The research questions were answered using appropriate descriptive statistics. The study shows that the role of an internal auditor is to audit school plant. Internal auditing is necessary in schools despite the wrong notions held by students, teachers and school administrators. The responsibilities of an internal auditor is to assist in school plant management which include keeping inventory of school facilities, organizing regular routine inspection of school plant and replacing or maintaining damaged school properties. The teachers, school administrators, as well as the government are expected to support internal auditing of school plant to avoid unwantom damage and manhandling of school facilities. I.