A Mixed Study into Role of the Internal Audit and Risk Management on the Private Higher Education

Tedy Setiawan Saputra () and Ismandra
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Tedy Setiawan Saputra: Economic Management STIE APRIN
Ismandra: Economic Management STIE APRIN

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 392-398 from Springer

Abstract: Abstract The study aims to investigate how the implementation and role of internal audit and risk management in private higher education, and also to design a new model of the role of internal audit and risk management for private higher education institutions in the industry 4.0 eras. The study was conducted in numerous private universities in Palembang City, The research utilized the mixed method, which is a combination of qualitative and quantitative methods. The research was started by doing a preliminary analysis of the current role of Risk Management and Internal Audit in Private Higher Education Institutions. And then continue to do collecting research data through depth interviews and spreading the closed questionnaire form to research objects at the same time. The collected data was analyzed supported by Nvivo 12 application. The research result shows that the current role of internal audit and risk management was done by one department, it was a quality assurance department. Therefore, the research is also resulting in an applicable Risk Management and Internal Audit framework for Higher Education institutions.

Keywords: Risk Management; Internal Audit; Internal Contro; Higher Education; Industry 4.0 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_41

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DOI: 10.2991/978-2-38476-064-0_41

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