The Role of Internal Audit in Strengthening the Governance of Saudi Universities

(Kholod M. Asiri)

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Abstract

Governance and internal audit are currently popular in the academic field. This study aimed to identify the reasons for the spread of governance concept and the current role of internal audit departments in universities. It also aimed to determine the internal audit prospective role in strengthening Saudi universities governance to improve the efficiency of the higher education system. To achieve these goals, the study used the descriptive documentary method to monitor and analyze Arabic and international documents in this regard. The work concluded that academic governance equipoises between independence and accountability, and sets a general framework for the effective participation of all parties to enable reaching competitive level by the universities in addition to providing distinguished academic and administrative services and protecting them from authority misuse. The study also found that the quality of internal audit is related to university independency, policies, and transparency. Governance main concern is the quality of regulations and laws, and their compatibility with the goals and needs of society. On the other hand, the function of internal audit is assessing the universities commitment to these laws and regulations, as well as evaluating the internal control systems, identifying potential risks and its preventing methods. The study recommended the restructuring of Saudi universities councils, activating participation of stakeholders in these councils. Moreover, the need to associate internal audit units with the university council to achieve its independency. The need to develop internal audit units and its personnel is emphasized. Key Words: Academic policies, Accountability, Accounting, Auditing, Higher education, University administration.
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References

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