The Role of Internal Audit in the Implementation of Good University Governance to Improve Financial Management Accountability (Case Study at PTN-BH, Universitas Pendidikan Indonesia)
This analysis reveals how internal audit improves financial management accountability in universities, supporting effective governance.
Key Points
Effective internal audit significantly enhances public trust through reliable financial reporting, elevating overall accountability in universities.
Findings indicate a clear link between internal audit efficiency and the successful implementation of good university governance principles.
The analysis highlights challenges, such as limited resources for internal auditors, affecting the implementation of good governance in higher education.
Strategic recommendations emphasize enhancing internal auditor capacity to foster improved financial management and governance practices.