Evaluation of Risk-Based Internal Audit Plan Implementation in The Era of Technology Disruption: Case Study at University X

This study aims to analyze the implementation of a risk-based internal audit plan at University X. The real challenge for an internal audit in every organization including higher education is to recognize the disruption that may arise and to provide insights to the board. Because every organization has its own risk profile, a one-size-fits-all internal audit plan might not suit the organization’s needs. This paper discusses how disruptions in higher education lead to internal audits, disrupting their ways of implementing risk-based internal audits. Keywords—internal audit, risk-based internal audit, risk identification and assessment process, higher education disruption, higher education risk, internal audit disruption, catalyst of change