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Despite the annual audits performed by the Ministry of Education, Sport and Culture's internal auditors over the years, there appeared to be problems in government schools. In some instances there were inconsistencies involving procedural enrollment of students, misappropriation of funds and abuse of the organisation's assets. This often led to inconveniences to the community, and the students who ended up paying more for sub standard services -Telegraph (2007) It is against this background that a study into the analysis of the implementation of audit recommendations was done. The researcher...