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Contribution of Internal Auditing to Strengthening Accountability:

The article demonstrates that internal auditing is an essential pillar in ensuring that higher education institutions (HEIs) comply with standards of good governance and accountability.

Internal audits help identify deviations in public resource management and promote decision-making based on reliable data, strengthening stakeholder trust in these institutions.

Promotion of Transparency and Efficiency in Administrative Decisions:

The article highlights how internal audits contribute to greater transparency through detailed reports and monitoring of financial and non-financial resources.

The information generated fosters administrative efficiency by offering clear recommendations and mechanisms for continuous improvement.

Practical Methods Suggested for Implementing Effective Internal Audits:

The study identifies specific tools such as compliance indicators, follow-up audits, and internal regulations that can be adopted to enhance the function of internal auditing.

These practices enable HEIs to align their strategic objectives with principles of accountability and transparency.

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Study Limitations in Focusing on Portuguese Public Institutions, Restricting Generalization:

While the findings are valuable, they are exclusively based on public HEIs in Portugal, limiting applicability to other educational contexts with different administrative, regulatory, and cultural structures.

Dependence on Perceptions of Management Boards Rather than Broad Empirical Data:

The focus on management perceptions introduces subjective bias, as the responses may not fully reflect the real effectiveness of internal audits.

This highlights the need for complementary studies based on operational data and objective metrics to corroborate the conclusions.

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The Evolution of the Role of Internal Auditing in the Context of New Public Management (NPM):

The transition to results-oriented and fiscally responsible management models has redefined the role of internal auditing in HEIs, making it a key tool for evaluating and optimizing institutional performance.

How the Principles of Economy, Effectiveness, and Efficiency (3Es) Guide Management Evaluation in HEIs:

The study emphasizes that internal audits are not only focused on regulatory compliance but also on maximizing the efficient use of public resources. This is achieved by continuously evaluating whether administrative decisions meet planned objectives under the principles of economy, effectiveness, and efficiency.

Audits also foster management innovation by identifying opportunities for process improvement.

Potential Impact on Institutional Reputation and Trust:

The article suggests that internal audits not only improve transparency but also enhance the image of institutions in the eyes of society, students, and other key stakeholders, consolidating their legitimacy and prestige.

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Discover the key differences between internal auditing and gap analysis in promoting accountability—watch the full video now for valuable insights

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ANAB - ANSI National Accreditation Board

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ANAB Webinar: Internal Audit/Gap Analysis -  Different Purpose and Approach