Internal audit and the use of new technologies in higher education

Internal Internal audit has contributed to the institutional improvement of organizations. The current context resulting from digital transformation and transition implies the use of new technologies. In this sense, this article aims to demonstrate whether new technologies are used in internal audits in Public Polytechnic Institutes and to contribute to a better understanding of the importance given to the internal audit performed to Internal Quality Assurance Systems (IQAS). Higher Education, by becoming aware of the relevance of the use of new information technologies in internal audits of their institutions, can see them as an additional contribution to the advancement of the current digital transition in Higher Education Institutions (HEIs). These tools are becoming increasingly important within the HEIs and in supporting the good governance of these organizations given the complexity of current information systems. In turn, these are used in internal auditing.