Internes Audit in universitären Hochschulen (English shop)

Theorie und international empirische Befunde

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Universities are confronted with ever greater risks and increasing administrative workloads as a result of reforms, rising student numbers, changing funding opportunities, globalisation and competition, as well as the influence of technology. But who helps universities to address these risks and to respond positively to the changes? Internal Audit must take these risks and the accompanying changes into account. Using a systematic and targeted approach, it assesses the effectiveness of governance processes, risk management and internal control, and identifies opportunities for their improvement. In addition, it provides risk-oriented assurance and consulting services and supports the university in achieving its objectives.

It is not only universities that are subject to change through their system environment. Change also requires adaptation processes on the part of Internal Audit. This publication determines the current positioning of Internal Audit in universities from a theoretical and an empirical perspective. Following the development of a theoretical model for Internal Audit in universities, an international study is used to examine, in a differentiated and academically sound manner, the status quo of Internal Audit in universities according to university location, size class and university type.

The statistical processing of the data material from the international survey serves as a benchmark for Chief Audit Executives and as a basis for securing a forward-looking strategy for the deployment of Internal Audit in the interest of the university.

By comparing the theoretical with the empirical status quo, recommendations for Internal Audit in universities can be derived.