Suspected bandits attacked the NDA facility in Kaduna early hours of Tuesday.
It led to the death of two officers, while one was abducted by the gunmen.
Shehu, in an interview on Channels Television on Wednesday night, said the presidency expects the military to thoroughly investigate and disclose what happened.
He further claimed that the incident might be politically-motivated and those behind it want to embarrass Buhari’s administration, amid the “major successes” achieved by the military in the fight against insurgency and banditry.
“The president has denounced it. He is not happy about it. It is now left for the military authorities to thoroughly investigate this and bring out what happened.
“So many scenarios are being painted though. Could this be truly a criminal attempt to violate the sanctity of that military institution? Was this an opportunistic crime? Is it political? Does somebody want to embarrass the government by doing this?
Nigerian Defence Academy confirms bandits’ attack, officers’ murder
“We are coming from major successes. Look at how Boko Haram is unravelling in the north; they surrendered. All of the victories that have been recorded even in the north-west — these bandits are being taken out in large numbers.
“So, in a climate — political climate — in which people seek to make political capital out of this unfortunate incident, you don’t rule in anything, you don’t rule out anything,” he said.