The role of internal auditing in promoting accountability in Higher Education Institutions
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , |
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 |
Resumo: | 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. |
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The role of internal auditing in promoting accountability in Higher Education InstitutionsO papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superiorperformance assessmenttransparencyresponsibilitypublic universitiesPortugalavaliação de desempenhotransparênciaresponsabilidadeuniversidades públicasPortugalTh 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.Este artigo discute a associação entre accountability e auditoria interna, analisando particularmente até que ponto a última contribui para melhorias na primeira, nas Instituições de Ensino Superior (IES). Para analisar empiricamente a relação entre auditoria interna e accountability, o estudo baseia-se nos resultados de um questionário enviado aos órgãos de gestão de uma amostra de IES, com o foco principal na auditoria interna desenvolvida pelos gabinetes ou departamentos nessas instituições. O artigo contribui para entender como os órgãos de gestão percebem a auditoria interna para promover a transparência e a accountability nas IES, permitindo corroborar que a auditoria e, principalmente, a auditoria interna, serve a accountability. Com efeito, ela promove os princípios subjacentes às práticas de accountability. A informação proporcionada no âmbito das auditorias internas é reconhecida como contribuindo para melhorar a efi cácia da gestão e ajudar na tomada de decisões. As IES que desejem criar um gabinete de auditoria interna ou aprimorar o papel de um gabinete já existente, devem desenvolver as atividades desse serviço de modo a que se torne um instrumento para apoiar a accountability e a boa governança da organização. A amostra foi constituída por IES públicas portuguesas, universidades e institutos politécnicos. Apesar de existir uma certa convergência internacional em relação a este tipo de organizações do setor público, bem como em relação aos seus propósitos e governança, certas especifi cidades contextuais podem limitar a generalização dos resultados desta pesquisa, para outras jurisdições.2020info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10316/101384http://hdl.handle.net/10316/101384https://doi.org/10.1590/0034-761220190267xeng1982-31340034-7612Fonseca, Anabela dos ReisJorge, SusanaNascimento, Caioinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-08-25T20:39:37Zoai:estudogeral.uc.pt:10316/101384Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T21:18:35.311717Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The role of internal auditing in promoting accountability in Higher Education Institutions O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior |
title |
The role of internal auditing in promoting accountability in Higher Education Institutions |
spellingShingle |
The role of internal auditing in promoting accountability in Higher Education Institutions Fonseca, Anabela dos Reis performance assessment transparency responsibility public universities Portugal avaliação de desempenho transparência responsabilidade universidades públicas Portugal |
title_short |
The role of internal auditing in promoting accountability in Higher Education Institutions |
title_full |
The role of internal auditing in promoting accountability in Higher Education Institutions |
title_fullStr |
The role of internal auditing in promoting accountability in Higher Education Institutions |
title_full_unstemmed |
The role of internal auditing in promoting accountability in Higher Education Institutions |
title_sort |
The role of internal auditing in promoting accountability in Higher Education Institutions |
author |
Fonseca, Anabela dos Reis |
author_facet |
Fonseca, Anabela dos Reis Jorge, Susana Nascimento, Caio |
author_role |
author |
author2 |
Jorge, Susana Nascimento, Caio |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Fonseca, Anabela dos Reis Jorge, Susana Nascimento, Caio |
dc.subject.por.fl_str_mv |
performance assessment transparency responsibility public universities Portugal avaliação de desempenho transparência responsabilidade universidades públicas Portugal |
topic |
performance assessment transparency responsibility public universities Portugal avaliação de desempenho transparência responsabilidade universidades públicas Portugal |
description |
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. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10316/101384 http://hdl.handle.net/10316/101384 https://doi.org/10.1590/0034-761220190267x |
url |
http://hdl.handle.net/10316/101384 https://doi.org/10.1590/0034-761220190267x |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1982-3134 0034-7612 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
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openAccess |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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