The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran

Although establishing of an internal auditing unit in Iran is mostly propounded as economic establishments, in the state organizations of developed countries, this unit has been establish entirely. Hence, this research has investigated the necessities for establishing the internal auditing unit in the state universities of Iran. The current research is an applied survey. The studied sample includes 193 people which contains four groups. The first group contains the authorized financial experts of universities (including financial managers, administrative and financial deputies, and independent auditors of universities); the second one consists of the auditors of the Audit Organization; the third group includes the accountable officers and experts of the Ministry of Economic Affairs and Finance, and the fourth one insists of all the other professionals such as the members of the Iranian Association of Internal Auditors, and independent auditors. The data of the research have been collected by means of questionnaire. Also, in order to find the answers to the questions of the research, and to examine the propositions, statistical tests like One Sample T-test, Factor Analysis, ANOVA, and Friedman Test have been used. The findings of the research indicate that four main factors of “creating the added value through assurance”, “increasing the effectiveness of budgetary control process”, “creating the added value by developing insight and objective assessment”, “improving official health, increasing organizational awareness, and helping the independent auditors” are the main factors of the necessity for establishing the internal auditing unit in the state universities of Iran. The results of the research indicate the necessities and values creation of internal audit unit in the universities. Therefore, it is suggested that in order to improve and elevate the level of performance in the state universities of Iran, the internal auditing unit has to be established in these institutions.