The Role of Internal Audit in Enhancing Performance: A Case Study of Mirwais Neeka Institute of Higher Education, Kandahar, Afghanistan

Abstract

The Internal Audit is a systematic process of analyzing risk, its likelihood and impact and taking necessary steps to avoid and control risks by its various control measures particularly in educational institutions. The prime objective of this research is to study and explore the specific impact of the internal audit function on the performance of Mirwais Neeka Institute of Higher Education in Kandahar. This study investigates how the internal audit function at Mirwais Neeka Institute contributes to the institution’s overall performance by examining audit processes, stakeholder perceptions, and tangible outcomes. The population for this study consists of administrators, faculty, students, and relevant staff of Mirwais Neeka Institute of Higher Education involved in or affected by internal audit processes and purposive sampling technique has been used for selecting representative sample of 40 respondents from the population. The analysis employs descriptive statistics, correlations, and Ordinary Least Squares Regression to determine the relationships between internal audit functions and organizational performance. The study concludes that internal audit functions are crucial in enhancing risk mitigation, operational efficiency, and performance measurement, thus significantly impacting the performance of Mirwais Neeka Institute. The research provides valuable insights for administrators and policymakers, emphasizing the need for robust internal audit practices to improve institutional performance. Future research could explore additional factors influencing organizational performance and delve deeper into the specific components of internal audit functions driving performance improvements.