This volume describes a range of experiences of internal audit in higher education institutions from the UK, USA, Australia, New Zealand, South Africa and Germany. It presents approaches to best practice designed to enable readers to assess and develop their own audit procedures.

Whilst external quality audits have been in place for more than a decade in some countries, limited research exists on the extent to which such audits have been effective in improving systems and processes for quality assurance in higher education institutions, and the extent to which such audits have improved academic standards, outcomes and student experience. External Quality Audit looks at the experience of countries where external quality audits have been established by governments, and provides analyses of their effectiveness in improving quality assurance in universities and other higher education institutions. - Brings together the experience of academics and administrators in higher education institutions - Examines international experience on the extent to which external quality audits have improved quality assurance at national, institutional and faculty levels - Gives perspective from a variety of higher education institutions

As the Government of Malawi investigates options to expand access to higher education and improve the quality of higher education provision, the objective of this report is to contribute to an improved understanding of the challenges confronted by the higher education sub-sector in Malawi. The report summarizes the key findings of an in-depth study of factors affecting access and equity in the Malawian higher education sub-sector, the quality and relevance of educational outputs, the financing of the sector, and the frameworks structuring governance of the sector and its management. The study was initiated in response to a request from the Government of Malawi, to the World Bank, to support the Ministry of Education, Science and Technology (MoEST) in its pursuit of financially sustainable policy options to increase equitable access to higher education, and to improve the quality of higher education provision in alignment with the needs of the labor market.

This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.

"Michael Shattock, former registrar of Warwick, can lay claim to having invented the serious study of university governance in Britain." Public How has university governance changed and developed over the last quarter of a century? How can people actively engaged in university governance manage the increasingly complex issues that confront them? This book addresses university governance as extending throughout an institution from the governing body to senates/academic boards and the organs of governance at faculty and departmental levels. It considers the legal structure of higher education institutions; the impact of developments in corporate governance in the private sector; the reforms in modern university governance, including in academic governance; the practicalities of managing governance, drawing on selected case studies; and the role of governance in relation to institutional performance. Whilst the primary market for the book is the United Kingdom, many of the themes addressed are of international applicability. The book provides both a practical guide for those actively involved in governing universities – lay governors, senior managers and academics – and a key scholarly text for students of higher education, managers in universities and colleges, and policy makers.

The National Council for Higher Education (NCHE) and the Growth of the University Sub-sector in Uganda, 2002-2012, narrates the experience of the Ugandan NCHE in the establishment, development and regulation of higher education institutions in Uganda from 2002 to 2012. In this period, student numbers in higher education institutions increased from about 65,000 to some 200,000 and university institutions from about ten to more than triple the number. The book discusses the role of a regulatory agency in the delivery of higher education, the relations of universities and colleges with such an agency, its impact on developing university capacities, and leadership in creating and refining higher education ideas. The experience of Ugandas regulatory agency, the NCHE, in those ten years should help both the Ugandan and other African countries higher education stakeholders in sharing lessons learned from this one case study. The author sees the roles of regulatory agencies as vital in the initial stages of building a higher education sub-sector and in periods of system transitions such as the current journey from elite to mass systems but is of the view that the university remains the home of knowledge creation, dissemination, and its application in society.

The National Council for Higher Education (NCHE) and the Growth of the University Sub-sector in Uganda, 2002-2012, narrates the experience of the Ugandan NCHE in the establishment, development and regulation of higher education institutions in Uganda from 2002 to 2012. In this period, student numbers in higher education institutions increased from about 65,000 to some 200,000 and university institutions from about ten to more than triple the number. The book discusses the role of a regulatory agency in the delivery of higher education, the relations of universities and colleges with such an agency, its impact on developing university capacities, and leadership in creating and refining higher education ideas. The experience of Uganda’s regulatory agency, the NCHE, in those ten years should help both the Ugandan and other African countries’ higher education stakeholders in sharing lessons learned from this one case study. The author sees the roles of regulatory agencies as vital in the initial stages of building a higher education sub-sector and in periods of system transitions such as the current journey from elite to mass systems but is of the view that the university remains the home of knowledge creation, dissemination, and its application in society.

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.

This book aims to explain the key issues in finance and management in higher education. It is a professional guide that is authoritative and comprehensive enough for professional accountants, yet accessible to non-finance professionals.