Özet:

Abstract Several business failures culminated in the necessity to improve overall risk management for different corporates. Educational organisations also began to realise the exigency for efficient risk management in the sector and embarked on tracking Enterprise Risk Management (ERM) related advances in the corporate world and seeking ways to apply these for higher education. This study sought to assess the involvement of internal auditors in ERM in Zimbabwean public universities. This study is quantitative and employed a survey to collect data from heads of internal audit sections in public universities. The main findings of the study indicated that 64.78 percent of the internal auditors were performing their core and permissible roles as promulgated by the Institute of Internal Audit in risk management while 35.22 percent were performing some prohibited roles. The study recommends engaging qualified internal auditors who are aware of their specific roles in risk management or providing some training for the officers in the internal audit sections. The study further recommends that these universities should institute risk management sections headed by qualified Chief Risk officers to complement internal auditors’ efforts and improve the effectiveness and efficiency of ERM in Zimbabwean public universities. Chief Risk officers should become champions of risk management in these institutions to avoid tempering the internal auditors’ objectivity.

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