Internal audit in public higher education institutions: Empirical study in the Portuguese context

Abstract

This article aims to study the functions of the internal audit (IA) department in Public Higher Education Institutions (PHEIs). The methodology used to develop this work was a questionnaire survey, submitted online, to Portuguese PHEIs. As a result, a response rate of 43% was obtained. With this study, we conclude that most PHEIs do not have an IA department despite the high importance attributed to its existence. In fact, through this project, we verified that there is still a long way to go for PHEIs and their management bodies to carry out effective practices that lead to the implementation of IA in the management and control model. Despite some limitations of the empirical study conducted, we understand that this article contributes to enriching knowledge and academic literature in this area, emphasizing the importance of IA, particularly in the context of higher education, and raising awareness among public managers and politicians about the role of IA in the