Strategies and constraints for effective communication in internal auditing quality assurance delivery in the university system

Osita Aguolu, Anthony Igwe, Chinwe Okoyeuzu, Wilfred I. Ukpere

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)

Abstract

Universities have been experiencing maladministration, declining standards and academic fraud, hence their search for proactive partners to help reverse this situation, and to achieve more favourable ranking in the world of learning. External auditors, though have a well-defined legal duty to report on the accuracy and reliability of records, however, do not provide management with information that is required to keep abreast with changes within a 21st century university environment. This article discussed the modern role of the internal auditor as a university partner that can add real value to the effectiveness and efficiency of university administration by identifying and analysing risks factors. It details a practical approach that should be adopted in respect of new skills, tool-kits, and a change of attitude. The systems approach is hereby proposed as the most appropriate approach that should be adopted by internal auditors to remain relevant in the current global business environment.

Original languageEnglish
Pages (from-to)248-267
Number of pages20
JournalInternational Journal of Education Economics and Development
Volume9
Issue number3
DOIs
Publication statusPublished - 2018

Keywords

  • Corporate governance
  • Fixed assets
  • Internal audit
  • Risk assessment
  • Risk management
  • Systems approach
  • Value added
  • Work study

ASJC Scopus subject areas

  • Education

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