Determinants of Internal Audit Independence in State Universities | Chapter 2 | Managing Higher Education and Enterprises in Developing Countries Beyond COVID-19: Proceedings of the 9th International Conference on Business and Management Dynamics

Internal auditing has emerged as a solution to the growing tendency towards malfeasance among higher education institutions in developing countries. This malfeasance has resulted in poor service delivery, leading to an exodus of students to go and seek university education in developed countries. State universities have adopted internal auditing as a mechanism to promote good corporate governance and, hence, improve the overall performance of the universities. Internal auditing is defined as an ‘independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. Internal auditing ceases to add value when it is not independent and objective. The aim of this study is to identify the determinants of internal audit independence in higher education institutions, specifically state or public universities in developing countries. The research uses cases of state universities in Zimbabwe, where 11 interviews were conducted with chief internal auditors to collect qualitative data. The findings indicate that internal audit stakeholders are the main determinants of internal audit independence. The research recommends that the audit committee, top management, and the government should actively and purposefully take steps to enhance and safeguard the independence of internal audit functions in state-owned universities.

Author(s) Details:

Melania Chenjerai,
Cape Peninsula University of Technology, South Africa.

Job Dubihlela,
University of Kwazulu Natal, South Africa.

Frank Makoza,
Cape Peninsula University of Technology, South Africa.

Please see the link here: https://stm.bookpi.org/MHEEDCBCPICBMD/article/view/13193

The Role of Entrepreneurship in Achieving Competitive Advantage in Hospitals during the Corona Pandemic Period (an Analytical Study of Private Hospitals in Lattakia Governorate) | Chapter 2 | Current Aspects in Business, Economics and Finance Vol. 4

 Entrepreneurship plays an important role in various organizations, and in hospitals in particular, and it has been shown that entrepreneurship and creative thinking have a great importance in mitigating the effects of the Corona pandemic crisis. The study also objective: Determining the elements of competitive advantage associated with entrepreneurs in private hospitals during the Corona pandemic. Studying the impact of entrepreneurship on competitive advantage in private hospitals during the Corona pandemic. The descriptive analytical approach was relied on in the study, and it was designed and distributed to administrators in 9 hospitals in Lattakia (Syria). Data was entered and analyzed by SPSS and SMARTPLS programs. The study had the following results: Entrepreneurship and its five components (creativity, risk taking, proactivity, competitive offensive, and independence) directly affect the competitive advantage of hospitals in Lattakia. Depending on the importance-performance map.

Author(s) Details:

Basel Anwar Assad,
Alandalws University, Syria and Tishreen University, Syria and Tartus University, Syria.

Lama Muhammad Abdaljalil Minla,
Tishreen University, Syria.

Rania Mohsen Hassan,
Tartus University, Syria.

Please see the link here: https://stm.bookpi.org/CABEF-V4/article/view/8286