Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.…

In order to participate in Title IV programs, institutions must submit annual audits, performed by an independent auditor, to Federal Student Aid (FSA). Proprietary institutions' auditors are required to perform the compliance audit and financial statement audit in accordance with the Government Auditing Standards, Generally Accepted Auditing…

Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2024, through September 30, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from October 1, 2023, through March, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

Purpose: This paper aims to examine the economic efficiency of Vietnamese 172 higher education (HE) institutions within the 2012-2016 inclusive period through the Data Envelopment Analysis (DEA) approach. The authors also compare public and private, multidisciplinary and mono-disciplinary, non-autonomy and autonomy, non-international and…

This Semiannual Report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from October 1, 2022, through March 31, 2023. The report highlights audits, investigations, and related work issued during this time frame. Sections include: (1) Pandemic Relief Oversight; (2) Disaster Recovery…

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…

This Semiannual Report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2023, through September 30, 2023. The report highlights audits, investigations, and related work issued during this time frame and includes summary tables containing statistical and other data as…

In this study; it is aimed to examine and evaluate the Higher Education Financing, Management Distribution and Audit in Turkey in comparison with OECD countries and to develop suggestions applicable for Turkey, based on the effective use of allocated financial resources for Higher Education Management, Financing, Distribution and Audit. Despite…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

Professional scepticism forms an integral part of a professional accountant's skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating…

The purpose of the U.S. Department of Education's (Department's) fiscal year (FY) 2024 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to advance the mission of the Department to promote student…

The purpose of this paper is to answer the question: Does an innovative audit teaching concept and its application provide the required level of quality and adequacy for its purpose as a teaching resource for use in a higher education setting? To answer this question, data from a teaching resource (the…