THE ROLE OF INTERNAL CONTROL SYSTEMS IN SCHOOL ADMINISTRATION

Education plays a key role in the development of every nation, as a result, government and partners in education try to ensure not only the quality but the efficiency and the transparency in everything that has to do with education. This calls for the introduction and adherence to internal control policies and procedures. To be effective, the internal control systems must have the strong support of the entity’s leadership and most importantly, policies and procedures must be complied with consistently throughout the organization. The main focus of the study was on the role of Internal Control Systems in School Administration from selected Senior High Schools (SHS) within the Adentan and Dodowa Municipality. The study revealed that although internal control systems were in operation, there were challenges with their implementation. These challenges bothered on ethical issues, hence the need for adequate and regular training of administrative and accounting staff. It is recommended that both accounting and administrative staff undergo periodic updating in internal control systems.