摘要：This paper aims to examine the role of internal audit department (AI) in public Higher Education Institutions (HEIs). The methodology used to develop this study was an online survey of the Portuguese public HEIs. As a result, a response rate of 43% was obtained. This study concludes that most HEIs do not have an internal audit department although their usefulness is recognised. In fact, this study found that there is a long way to go for HEIs and their management bodies to introduce and apply effective internal audit practices. Although it has some limitations, with this paper we hope to contribute to enrich the knowledge and the scant academic literature in this field, by emphasising the usefulness of AIs, particularly in the HEI context, and by alerting policy makers and public managers to the role of AI in the increasing the levels of transparency, efficiency, effectiveness and quality of service delivered.
