The Internal Audit Department or unit can play a vital role in the survival and success of the organization provided it is headed by a qualified, competent, and honest director or a chief internal auditor and is well-staffed and equipped. The Department should have access to all other departments and documents and should act in an objective and independent way for the genuine interests of the organization. Unfortunately, the Chief Internal Auditor at A’Sharqiyah University (called “Director of Internal Audit Unit”) has been a very dishonest, cunning person. He has been acting like an “internal snake” rather than an honest internal auditor. He has been a big liar and a cheat, hiding the true picture and trying his best to appease the senior management, especially Abood Al-Sawafi and Hamed Al-Hajri, for his own selfish interests in order to get his work contract renewed in return for his dishonesty and fabricated reports. He has proved himself a foolish clown rather than an honest chief internal auditor.
