Article: Strategies and constraints for effective communication in internal auditing quality assurance delivery in the university system Journal: International Journal of Education Economics and Development (IJEED) 2018 Vol.9 No.3 pp.248 - 267 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. Inderscience Publishers - linking academia, business and industry through research

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

Authors: Osita Aguolu; Anthony Igwe; Chinwe Okoyeuzu; Wilfred I. Ukpere

Addresses: Department of Accountancy, University of Nigeria, Enugu Campus, Nigeria ' Department of Management, University of Nigeria, Enugu Campus, Nigeria ' Department of Banking and Finance, University of Nigeria, Enugu Campus, Nigeria ' Department of Industrial Psychology and People Management, School of Business, College of Business and Economics, University of Johannesburg, South Africa

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.

Keywords: corporate governance; internal audit; risk management; value added; systems approach; work study; risk assessment; fixed assets.

DOI: 10.1504/IJEED.2018.094283

International Journal of Education Economics and Development, 2018 Vol.9 No.3, pp.248 - 267

Received: 29 Sep 2017
Accepted: 12 May 2018
Published online: 26 Aug 2018 *

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

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