PARADIGM OF SCHOOL'S FINANCIAL AUDIT MODEL
Keywords:
Financial Audit, School audit, Financial ManagementAbstract
This paper examines the paradigm of school’s financial audit model. The sample consists of 100 school auditors in Malaysia. Field work covered states in the Northern of the Peninsular Malaysia. A structured 49 closed ended items questionnaires were used to collect the data. This study uses quantitative method such as correlation, chisquare and multiple regression analysis to test the variables. The finding confirms that the schools financial audit model consists of general standard, audit work standard, and reporting standard. This model can be used by various parties including private entities, state education department and other government agencies.
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References
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Farzeli (2001). Analisis Sistem Maklumat Dalam Pengurusan Kewangan Di Sekolah Menengah Kebangsaan Adela Kota Tinggi, Johor. Dissertation (M.Princ.), Institut Pengajian Kepengetuaan, Universiti Malaya.
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McKenna, Francine. Auditors and Audit Reports: Is The Firm’s “John Hancock” Enough? Forbes. Retrieved on 22 July 2011.
Ministry of Education (2005), Pekeliling Am Bil. 2 Tahun 1988 dan Arahan Perbendaharaan. November 09, 2008 website: http://www2.treasury.gov.my/pekeliling/spp/spp021988.pdf
Noor Rezan Bapoo Hashim (2005). Bengkel Pengurusan Kewangan Sekolah. Access on November 05, 2008 from www.bharian.com.my/.
Omardin Haji Ashaari (1998). Peranan, Tugas dan Tanggungjawab Guru di Sekolah. Kuala Lumpur: Utusan Publications & Distributors.
Pelaksanaan audit dalam Di Agensi-Agensi Kerajaan Persekutuan. Access on November 09, 2008 from http://www2.treasury.gov.my/pekeliling/pp/pp021979.pdf.
Shahril (2003). Effective School Management: Present and Future Challenges, Journal of Leadership, Principal Institute Journal, Vol. 3, 2003.
Shahril (2005). Management of Primary and Secondary School Finances in Malaysia; Issues and in Education, Vol. 28, 2005.
Audit General Department (2002). Akta Acara Kewangan 1957. Access on November 13, 2008 from http://www.koskow.com.
Audit General Department (2006). Akta Acara Kewangan 1997, Bahagian Audit Sekolah dan Audit access on November 13, 2008 from http://www.moe.gov.my/basad.htm & http://www.mkm.edu.my/bahasa/arkib/arkib.html.
Bahagian Kewangan KPM (2000). Tatacara Pengurusan Kewangan dan Perakaunan Sekolah. Kuala Lumpur: Dewan Bahasa dan Pustaka.
Birmingham City Council annual audit letter 2007/2008. Acess on November 26, 2008 from www.birmingham.city.council.
Boonin, Tobyann; Neuwirth, Paul (1983). Boards Need Independent, Impartial Experts to Audit Administrative Performance.
Bureau of School Audits of Pennsylvania Department annual reports January 2009.
Hennessy, P. (2007). The School Audit Committee (SAC) United Kingdom, Annual Report.
Buttram, J.L. (1986). Sizing Up Our School System. The District Effectiveness Audit. Research for Better Schools (Trenton (N.J.), Philadelphia).
Buttram, J.L., Thomas B. Corcoran, Barbara J. Hansen (1989). Sizing Up Our School System, School management and organization New Jersey School Boards Association. Research for Better Schools.
Farzeli (2001). Analisis Sistem Maklumat Dalam Pengurusan Kewangan Di Sekolah Menengah Kebangsaan Adela Kota Tinggi, Johor. Dissertation (M.Princ.), Institut Pengajian Kepengetuaan, Universiti Malaya.
John Hoggett, John Medlin, Lew Edwards, Matthew Tilling, Evelyn Hogg (2011). Accounting In Australia. Brisbane: John Wiley & Sons.
Kementerian Pendidikan Malaysia, Bahagian Kewangan (1999). Garis Panduan Perakaunan dan Kewangan Sekolah. Kuala Lumpur: Percetakan Nasional.
Lukman Ismail (2008). Cara Bijak Mengurus Kewangan. Access on November 05, 2008 from http//bijakuruswang.blogspot.com.
McKenna, Francine. Auditors and Audit Reports: Is The Firm’s “John Hancock” Enough? Forbes. Retrieved on 22 July 2011.
Ministry of Education (2005), Pekeliling Am Bil. 2 Tahun 1988 dan Arahan Perbendaharaan. November 09, 2008 website: http://www2.treasury.gov.my/pekeliling/spp/spp021988.pdf
Noor Rezan Bapoo Hashim (2005). Bengkel Pengurusan Kewangan Sekolah. Access on November 05, 2008 from www.bharian.com.my/.
Omardin Haji Ashaari (1998). Peranan, Tugas dan Tanggungjawab Guru di Sekolah. Kuala Lumpur: Utusan Publications & Distributors.
Pelaksanaan audit dalam Di Agensi-Agensi Kerajaan Persekutuan. Access on November 09, 2008 from http://www2.treasury.gov.my/pekeliling/pp/pp021979.pdf.
Shahril (2003). Effective School Management: Present and Future Challenges, Journal of Leadership, Principal Institute Journal, Vol. 3, 2003.
Shahril (2005). Management of Primary and Secondary School Finances in Malaysia; Issues and in Education, Vol. 28, 2005.
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Published
2019-03-06
How to Cite
Ismail, K., & Gadar, K. (2019). PARADIGM OF SCHOOL’S FINANCIAL AUDIT MODEL. Journal of Contemporary Issues and Thought, 3, 36–52. Retrieved from https://ojs.upsi.edu.my/index.php/JCIT/article/view/974
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