Internal Audit in Arab Higher Education Institutions

(A descriptive study)

Abstract

Internal audit units play a significant role in preserving the gains of educational institutions and enhancing transparency and quality. Therefore, university administrations worldwide are hastening to establish internal audit units. The internal audit is one of the most important means that the administrations of higher education institutions resort to verify the effectiveness of internal control, and it has become a tool to serve the entire institution, not just the performance. This study aims to reveal the reality of internal auditing in universities in Arab countries. The researchers used the descriptive analytical approach, as it is suitable for the objectives and questions of the study. The importance of this study comes in light of the scarcity of literature on the subject of internal auditing in higher education institutions in the Arab world. The study also aims to identify the concepts and standards of internal auditing in higher education institutions. The results of the study indicate the divergence of practices in employing the internal audit department in Arab universities and that each university has its own challenges to benefit from its internal audit roles.