Audyt wewnêtrzny jako mechanizm ³adu organizacyjnego w szkolnictwie wy¿szym

Purpose: The primary objective of the study is to verify the use of the internal audit function as an instrument of New Public Management (NPM) and a mechanism for improving the activities of Polish universities. Design/Methodology/Approach: The study used public information on the work and results of internal the audit in Polish public higher education institutions subordinate to the Ministry of Science and Higher Education, made available by the Ministry of Finance. The article put forward three research hypotheses. The regression and correlation methods were used to verify two of the hypotheses. Scatter plots were created in the study and the Spearman rank correlation measure was selected. The third hypothesis was verified using the accuracy index of recommendations and recommendations developed in the tasks, which is the proportion of the number of recommendations accepted by the auditees to the number of recommendations issued by auditors. Findings: The study showed a statistically significant, positive relationship between the size of the university (the size of revenues and employment) and the number of internal auditor positions filled. In the period under review, at least 90% of recommendations were accepted by the auditees as relevant and improving their management area. Internal audit as a supervision mechanism is becoming an NPM instrument in the Polish higher education sector. Research limitations/Implications: The limitation of the conducted research is that it focused only on quantitative analysis. However, this limitation indicates directions for future qualitative research, in which it is possible to learn the opinion of rectors and the Audit Committee on the functioning of the internal audit function in Polish universities. Originality/value: The conducted study complements the existing scientific achievements in the field of the application of NPM instruments in the Polish higher education sector by launching and using an internal audit function.