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Attitudes of chief financial officers about modifying state required audit guidelines and procedures in order to increase the effectiveness of the audit as a management tool.

机译：首席财务官对于修改状态的态度要求审计准则和程序，以提高审计作为一种管理工具的有效性。

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摘要

The purpose of the study was to determine what modifications to the guidelines and procedures of state required school district audits would result in more effective monitoring and management of school district fiscal practices. Research literature suggests that current practices related to the implementation of the audit guidelines may not provide maximum effectiveness for monitoring the financial condition of school districts.; Data were collected from 88 chief financial officers responding to a questionnaire designed to elicit responses to statements reflecting attitudes about what districts expect from an audit, examples of effective an ineffective audit guidelines, and how audit guidelines can be modified to make the audit a more effective management tool. For each of the 44 Likert-type questions, descriptive summary data, a factor analysis, analysis of variance (ANOVA), and item-to-item correlation coefficients were computed. Responses to the 5 open-ended questions were reported based upon similarity of responses.; Based upon the perceptions of the responding chief financial officers, this study found several factors that should be considered in making the audit a more effective financial management tool: (1) Campus administrators should be held accountable for addressing the audit findings affecting their school site; (2) the audit should assure the district that the internal controls are adequate; (3) Inconsistencies among audits may arise from how the audit guidelines are interpreted by auditors; and (4) the people and personalities of the audit firm and district have much to do with the effectiveness of the audit.; The implications of the findings are that there is a need to increase the expectations for accountability. Specifically, all district administrators should utilize the audit as a management tool. In order to accomplish this, it is recommended that the audit guidelines be modified to require ongoing staff development so that all district and site administrators better understand the scope of the audit, learn models for addressing the audit findings and recommendations, and are trained in methods of sound and thorough financial analysis, monitoring, and planning.
机译：该研究的目的是确定对州要求的学区审核的指南和程序进行哪些修改，才能使对学区财务实践的监控和管理更加有效。研究文献表明，与实施审计准则有关的当前做法可能无法最大程度地监控学区的财务状况。数据收集自88名首席财务官，他们对一份问卷进行了答复，该问卷旨在引起对陈述的回应，这些陈述反映了人们对各地区对审计的期望的态度，有效无效审计准则的示例以及如何修改审计准则以使审计更加有效管理工具。对于44个李克特型问题中的每一个，都计算了描述性摘要数据，因子分析，方差分析（ANOVA）和项目与项目的相关系数。根据回答的相似性，报告了对5个开放式问题的回答。根据做出回应的首席财务官的看法，本研究发现了使审核成为更有效的财务管理工具时应考虑的几个因素：（1）应要求校园管理员对影响其学校所在地的审核结果负责； （2）审计应确保地区内部控制充分； （3）审计师之间对审计准则的解释可能会导致审计之间的不一致； （4）审计事务所和地区的人员和个性与审计的有效性有很大关系。调查结果的含义是，有必要增加对问责制的期望。具体来说，所有地区管理员都应将审核作为管理工具。为了做到这一点，建议修改审核指南以要求员工不断发展，以便所有地区和站点管理员更好地理解审核范围，学习解决审核发现和建议的模型，并接受方法方面的培训健全而彻底的财务分析，监控和计划。

著录项

  • 作者

    Giokaris, George James.;

  • 作者单位

    University of Southern California.;

  • 授予单位 University of Southern California.;
  • 学科 Education Finance.; Education Administration.; Business Administration Accounting.
  • 学位 Ed.D.
  • 年度 1996
  • 页码 112 p.
  • 总页数 112
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 教育;财务管理、经济核算;
  • 关键词

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