Audyt wewnętrzny jako mechanizm adu organizacyjnego w szkolnictwie wyższym
Internal Audit as a Mechanism of Governance in Higher Education

Summary/Abstract: Purpose: The primary objective of the study is to verify the use of the internal audit functionas an instrument of New Public Management (NPM) and a mechanism for improving theactivities of Polish universities.Design/Methodology/Approach: The study used public information on the work and results ofinternal the audit in Polish public higher education institutions subordinate to the Ministry of Sci-ence and Higher Education, made available by the Ministry of Finance. The article put forwardthree research hypotheses. The regression and correlation methods were used to verify two ofthe hypotheses. Scatter plots were created in the study and the Spearman rank correlation meas-ure was selected. The third hypothesis was verified using the accuracy index of recommendationsand recommendations developed in the tasks, which is the proportion of the number of recom-mendations accepted by the auditees to the number of recommendations issued by auditors.Findings: The study showed a statistically significant, positive relationship between the sizeof the university (the size of revenues and employment) and the number of internal auditorpositions filled. In the period under review, at least 90% of recommendations were accepted bythe auditees as relevant and improving their management area. Internal audit as a supervisionmechanism is becoming an NPM instrument in the Polish higher education sector.Research limitations/Implications: The limitation of the conducted research is that it focusedonly on quantitative analysis. However, this limitation indicates directions for future qualitativeresearch, in which it is possible to learn the opinion of rectors and the Audit Committee on thefunctioning of the internal audit function in Polish universities.Originality/value: The conducted study complements the existing scientific achievements inthe field of the application of NPM instruments in the Polish higher education sector by launch-ing and using an internal audit function.

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