Performance Enhancement In Higher Education Through Optimization Of Internal Audit Functions

This research is based on the rapid development of Higher Education in Muhammadiyah, but internal supervision universities had been not optimal yet. So this study aims to explore implementation and function Internal Audit Muhammadiyah University. uses qualitative methods with a case approach. The data collection process carried out through interviews, Focus Group Discussions (FGDs) documentation. Data analysis conducted Nvivo software. informants were Head Supervisory Unit (SPI) University Financial Administration Board from 3 (three) Universities (PTM). results show that role audit ensure efficiency effectiveness managing higher education operational. Currently, auditor only as monitor (watchdog) also consultant catalyst for improving performance universities.