The adoption of internal audit as a governance control mechanism in Australian public universities - views from the CEOs

Abstract

This study draws on the multi-theoretical approach to governance and the views of university chief executive officers (CEOs) to examine the extent to which internal auditing as a control mechanism is adopted in Australian public universities under an environment of change management. The findings highlight negative consequences of change and their causal factors for university management to address towards narrowing the current theory-practice gap of internal auditing.