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Internal audit plays a key role in promoting accountability in Higher Education Institutions.

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Instituto de Medicina Legal y Ciencias Forenses on Instagram: “La Oficina de Auditoria Interna del Instituto de Medicina Legal y Ciencias Forenses, adscrita al despacho superior, es la encargada de fiscalizar, evaluar y dar seguimiento a las acciones administrativas, mediante el control interno gubernamental a través de un sistema de contabilidad y auditorias que garanticen el cumplimiento, calidad, eficiencia y eficacia de los mismos, certificando el uso adecuado de los recursos del estado mediante la toma de decisiones y la efectiva rendición de cuentas.”

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2 likes, 0 comments - imelcfpanama on May 7, 2021: “La Oficina de Auditoria Interna del Instituto de Medicina Legal y Ciencias Forenses, adscrita al despacho superior, es la encargada de fiscalizar, evaluar y dar seguimiento a las acciones administrativas, mediante el control interno gubernamental a través de un sistema de contabilidad y auditorias que garanticen el cumplimiento, calidad, eficiencia y eficacia de los mismos, certificando el uso adecuado de los recursos del estado mediante la toma de decisiones y la efectiva rendición de cuentas.”.

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1. Strengthening institutional governance management

Internal auditing ensures the correct implementation of internal policies, procedures and controls, which strengthens the governance structure and reduces administrative risks.

2. Promoting transparency Promoting transparency Promoting transparency

Internal auditing, by carrying out impartial and impartial evaluations, encourages greater transparency in the management of resources, strategic decisions and compliance with regulations.

3. Preventing fraud and corruption.

The recognition of vulnerable areas and the implementation of more effective controls reduce the dangers of anomalies, strengthening confidence in the institution.

4. Support in making informed decisions

Assistance in making informed decisions, internal auditing, by offering accurate data and comprehensive analysis on the management and use of resources, assists managers in making decisions based on reliable information.

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5. Constant improvement of procedures

Internal auditing not only detects problems, but also proposes optimizations in operational and administrative processes, thus improving the performance of the entity.

6. Maintaining regulations and standards

Compliance with regulations and standards Compliance with regulations and standards

Ensures that institutions adhere to local, national and international regulations, which protects the institution from penalties and strengthens its prestige.

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Although internal auditing has multiple benefits, its implementation in Higher Education Institutions (HEIs) can also face challenges or generate negative effects if not managed properly.

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1. Resistance to transformation

The implementation of internal audits can lead to employee discontent, particularly if they are seen as a tool for monitoring rather than improvement.

2. High costs

Creating and sustaining an internal audit department can be expensive, which could be a challenge for organizations with limited resources.

3. Recognition of mistrust

Some employees or teams may perceive internal auditing as an indication of mistrust in their work, which could impact employee morale.

4. Restrictions on autonomy

If internal auditors are overly influenced by senior management, their neutrality may be compromised, diminishing the effectiveness of their evaluations.

5. Excessive focus on the adverse

Audits can focus excessively on detecting failures or difficulties, ignoring the identification of good practices and progress.

6. Administrative Overload

Internal auditing can cause an extra workload of reports and documents for teams, which could divert their attention from their primary tasks.

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1. Balance between control and improvement 1.

Internal auditing not only aims to detect failures or anomalies, but also promotes the implementation of best practices, merging supervision with the development of the institution.

2. Adequate adaptation to the academic environment

In contrast to other fields, HEIs have specific dynamics, such as university autonomy and academic principles, which require specific auditing methods.

3. Effect on the use of public resources

Since many Higher Education Institutions depend on government funding, internal auditing ensures that resources are used effectively, in line with educational and social purposes.

4. Relationships with excellence in education

Although it is usually linked to financial elements, internal auditing also has the capacity to assess and ensure the quality of academic processes and administrations.

5. Foster a culture of collective commitment

Internal auditing promotes an environment in which all levels of the institution, from students to leaders, understand and embrace their role in responsibility.

6. Interpretation in institutional accreditation

Internal inspections are essential to meet the criteria required by accreditation bodies, which strengthens the image of the institution on a national and international scale.

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Sopa de letras: The role of internal audit in promoting accountability in Higher Education Institutions.

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