This study examines the role of auditing in promoting financial transparency in selected public schools in Chipata District, Zambia. The research is motivated by persistent concerns regarding financial mismanagement, weak accountability mechanisms, and inadequate oversight within the public education sector. Public schools rely heavily on government grants, donor funding, and community contributions, making effective auditing essential for ensuring transparent and responsible use of financial resources.

A mixed-methods research design was adopted, incorporating both quantitative and qualitative approaches. Data were collected from Head Teachers, school treasurers, and members of School Management Committees using structured questionnaires and semi-structured interviews. The collected data were analysed thematically in line with the study objectives.

The findings reveal that auditing plays a critical role in enhancing financial transparency by strengthening record-keeping practices, improving budget planning, and reducing incidents of financial mismanagement. Most respondents perceived auditing as a vital accountability tool that guides financial decision-making and promotes efficient utilization of school resources. However, the study also identified significant challenges, including irregular audit schedules, a shortage of qualified auditors, limited financial management skills among school administrators, and weak feedback and follow-up mechanisms. Audit frequency varied considerably across schools, with some institutions not audited for several years. Additionally, inconsistencies were observed in the types of audits conducted and the authorities responsible, reflecting the absence of standardised audit procedures.

The study concludes that while auditing significantly contributes to financial transparency in public schools, its effectiveness is constrained by systemic, institutional, and capacity-related challenges. It recommends the establishment of a harmonised auditing framework, regular audit schedules, enhanced training for school administrators and auditors, and stronger follow-up mechanisms. Strengthening auditing systems will improve accountability, restore stakeholder confidence, and enhance financial governance in Zambia’s public education sector.