Internal Audit Management in Islamic Higher Education: An Effort to Minimize the Potential of Audit Findings

Abstract

Not all Islamic higher education in Indonesia have references for conducting an internal audit. Moreover, not all of them have internal auditors. In fact, the latest ministerial regulation has required each Islamic higher education to have an internal audit team. It overwhelms Islamic higher education to form and operate internal auditor teams because there are no fixed standards. However, several Islamic higher education institutions have formed and run an internal audit function. Thus, this study aims to determine the pattern of internal audit management in Islamic higher education. This study used a qualitative approach to figure out the pattern of internal audit management in two Islamic higher education institutions that had already had internal auditors before the latest regulations were published. As a result, there were similarities and differences between the two patterns. These similarities and differences will be used as a reference standard for internal audits in Islamic Higher Education.