Internal Audit and Governance Administration

“University Governance: Toward Sound Management and Distinguished Education”

 – The Concept of University Governance:

University governance is a comprehensive system for effective management based on:

• Transparency in decision-making
• Active participation of university community members
• Accountability in academic and administrative performance
• Rule of law and adherence to university regulations
• Combating corruption and protecting public funds
• Achieving justice and non-discrimination among all stakeholders

It aims to ensure the quality of educational services and achieve stakeholder satisfaction.

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– The Importance of Governance in Universities:

1. Alignment with Egypt’s Vision 2030:

University governance is one of the key pillars for achieving:

• Sustainable development in higher education
• Improved quality of educational outcomes
• Enhanced competitiveness of universities

2. Key Benefits:

✔ Academically: Ensuring the quality of academic programs and scientific research
✔ Administratively: Improving resource use efficiency
✔ Financially: Controlling expenditure and protecting public funds
✔ Socially: Building trust among students and parents

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– Mechanisms for Implementing University Governance:

1. Regulatory Frameworks:

• Establishment of internal audit units (in accordance with Decree No. 1146 of 2018)
• Development of a university governance procedures manual
• Activation of financial and administrative control systems

2. Organizational Structures:

– Structure & Tasks:

 3. Practical Tools:

• Controlled performance evaluation systems
• Online portals for complaints and suggestions
• Regular reports on financial and academic performance

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– Challenges & Solutions:

 – Expected Outcomes:

• Improvement in the university’s global ranking
• Increased public trust in educational outcomes
• Attraction of more international partnerships
• Enhanced competitiveness regionally and globally

– Conclusion:

Our university is committed to implementing the highest standards of governance to ensure:

• Transparency in all decisions
• Efficiency in management
• Quality in educational outcomes
• Fairness in dealing with all stakeholders

“University governance is not an option; it is a necessity to ensure a bright educational future.”

– Decisions and Legal Frameworks:

• Civil Service Law No. (81) of 2016.
• Executive Regulations of the Civil Service Law, issued by Prime Ministerial Decree No. (1216) of 2017.
•  Prime Ministerial Decree No. (1146) of 2018, establishing several organizational divisions, including Internal Audit Units.
•  Decision No. (35) of 2019 by the Chairman of the Central Agency for Organization and Administration on jobs description and evaluation standards
•  Decision No. (54) of 2020 by the Chairman of the Central Agency for Organization and Administration, with establishing the organizational division for the Internal Audit and Governance in administrative bodies of the state, as amended by Decision No. (205) of 2021
•  Law No. 6 of 2022, issuing the Unified Public Finance Law
•  Code of Conduct for Public Sector Employees (2019–2022)
•  Sustainable Development Strategy: Egypt Vision 2030
•  National Anti-Corruption Strategy (2023–2030)
•  Administrative Reform Vision – Egypt, September 2014

– Role of the Internal Audit and Governance Unit at the University:

The Internal Audit and Governance Unit supports decision-makers in assessing the current situation and evaluating the effectiveness of internal controls within the institution. This enables us to make appropriate decision to improve performance.

The purpose of the organizational Division of Internal Audit and Governance is to Protect public funds and promote the principles of transparency, integrity, accountability in the unit’s work, through the following:

Ensuring the protection of the unit’s funds, properties, and resources of all kinds; ensuring the effectiveness of administrative, financial, and technical operations and procedures, and the smooth running of the unit; promoting compliance with the unit’s binding legislation, regulations, instructions, policies, and plans; supporting governance principles and implementing internal auditing standards and practices; and contributing to strengthening the efforts of state agencies concerned with preventing corruption.

The organizational division of internal audit and governance, in accordance with Resolution No. 54 of 2020 of the Central Agency for Organization and Administration, as amended by Resolution No. 205 of 2021, is responsible for the following:

1- Developing the annual plan for the internal audit and governance of the unit.

2- Reviewing compliance with the constitution, laws, regulations, policies, programs, instructions, approved procedures, and the code of professional conduct, as well as the instructions of the competent authority and competent authorities.

3- Reviewing the unit’s strategic, operational and operational plans to ensure their effectiveness.

4- Reviewing compliance with administrative and financial decisions, books and periodicals.

5- Reviewing the regularity of the applicable work procedures and verifying their adequacy and suitability.

6- Reviewing the safety and correctness of the financial audit procedures during and after disbursement using samples and comprehensive examination.

7- Reviewing the efficient use of financial and in-kind resources to ensure the protection of the unit’s funds and property.

8- Reviewing the extent of compliance with contracts, agreements and cooperation protocols to which the unit is a party.

9- Reviewing the work of the periodic and sudden inspection procedures on all the activities of the unit to ensure the proper functioning of work.

10- Reviewing the periodic and sudden inventory work on stores, covenants, warehouses and mechanical campaigns, and ensuring the accuracy of their books, records, documents and the procedures applied in their regard.

11- Periodic and sudden review of the work of employment affairs, records and files related thereto, and verification of the proper application of the provisions of the applicable laws.

12- Submit corrective proposals for the unit’s work to avoid the occurrence of errors or irregularities in order to ensure an improvement in the level and efficiency of performance.

13- Preparing periodic reports on the results and observations of audit work on other departments within the unit, to be presented to the competent authority.

14- Submitting periodic reports to the Administrative Control Authority on the results of the unit’s work, with immediate reporting upon discovery of any criminal crime, financial or administrative violation, cases of fraud or appropriation of public money, and fulfilling the assignments issued by the authority.

15- Receiving and studying the reports and observations of the oversight agencies and bodies, such as the Central Auditing Agency, and collecting responses to them in coordination with the various departments and presenting them to the competent authority.

16- Carrying out all technical, financial and administrative research and studies related to internal auditing.

17- Follow up on what is issued by local, regional and international bodies with regard to internal auditing and governance standards to be guided by.

Organizational and administrative structure for managing internal auditors and governance