I am working on using internal audit efficiency as a way of improving universities performance. Hence, can anybody assist me with this?
Dear Makinde
Besides studying the countable and audit procedures in a exhaustive and systematic form, it may be prudent to study a probabilistic sample of the transactions that were subjected to these procedures, because the best procedures may be bypassed.
Then you may do a quantitative estimation of the lack of conformity and so reduce the expenses that were not well justified. You may detect frauds before they grow very large and parasitic and you may stimulate to the good directors in their work. If you do an opinion survey about this audit matters, it is good that the anonymity were preserved, to let to everybody to speak freely.
I do not know, but the persons responsable of the different sectors may have a very good idea about where to begin. Here is where an opinion survey may be of great help.
These papers can help you:
Shore, C. (2008). Audit culture and Illiberal governance Universities and the politics of accountability. Anthropological Theory, 8(3), 278-298.
Lorenz, C. (2012). If you're so smart, why are you under surveillance? Universities, neoliberalism, and new public management. Critical inquiry, 38(3), 599-629.
Wilkesmann, U., & Schmid, C. J. (2012). The impacts of new governance on teaching at German universities. Findings from a national survey. Higher Education, 63(1), 33-52.
Yi, L. (2011). Auditing Chinese higher education? The perspectives of returnee scholars in an elite university. International Journal of Educational Development, 31(5), 505-514.
regards
Auditing is an evidence gathering exercise. It is an exercise carried out to conform the assertions made by the management in carrying out the management duties and in producing accounts meant to give a true and fair view. The authoritative document to determine accuracy is the ISA500Audit Evidence. I do hope this adds to others submitted earlier on.
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