The role of internal auditing in promoting accountability in Higher Education Institutions

• Autor(a) principal: Fonseca, Anabela dos Reis
• Data de Publicação: 2020
• Outros Autores: Jorge, Susana, Nascimento, Caio
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10316/101384; https://doi.org/10.1590/0034-761220190267x
• topic: performance assessment; transparency; responsibility; public universities; Portugal; avaliação de desempenho; transparência; responsabilidade; universidades públicas; Portugal

Th is paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). Th is study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. Th e main focus was on internal auditing carried out by the offi ces or departments in those institutions. Th e paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In eff ect, it promotes the principles underlying accountability practices. Th e information provided in the scope of internal audits is acknowledged as contributing to improve management eff ectiveness and helping in decision-making. HEIs wanting to create an internal auditing offi ce or to enhance the role of an existing one, should develop this offi ce’s activities so that it becomes an instrument to support accountability and good governance of the organization. Th e sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specifi cities might limit the generalization of the fi ndings for other jurisdictions.