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Positive Aspects:

1. Promotion of Transparency: The article highlights how internal auditing can enhance transparency in Higher Education Institutions.

2. Improvement of Management Effectiveness: The information provided in the realm of internal audits contributes to improving management effectiveness and decision-making.

3. Support for Good Governance: It is suggested that the activities of the internal audit office should be developed to support the accountability and good governance of the organization.

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Negative Aspects:

1. Contextual Limitations: The study is based on a sample, which may limit the generalization of the findings to other jurisdictions.

2. Resource Requirements: Implementing and maintaining an internal audit office may require significant resources, which can be a challenge for some institutions.

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Interesting Aspects:

1. Empirical Relationship: The study applied a questionnaire to the boards of directors of a sample to empirically analyze the relationship between internal auditing and accountability.

2. Perception of Boards of Directors: The article contributes to understanding how boards of directors perceive internal auditing as a means to foster transparency and accountability.

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