Internal audit in Italian universities: an empirical study

During the last decade the higher education system in several European and non-European countries has been under strong pressure to use resources more effectively and efficiently, fostering the diffusion of accountability and control instruments typical of the private sector. This paper explores the adoption and characteristics of a specific control mechanism - internal auditing that is becoming increasingly common in public sector organizations. The data collection is carried out through a survey of Italian universities. The data analysis provides evidence of similarities and differences that characterize internal auditing in higher education compared to private organizations.