<![CDATA[This study examined human resource development to enhance the capabilities of university internal auditors. It also explored strategies to foster self-efficacy, identify potential threats to objectivity, and strategies to mitigate the respective threats. A multiple case study approach was deployed to address the issue. Data were collected through structured interviews with the heads and members of the internal audit function (IAF) at four universities in Sumatra. Results unveiled that IAF at universities employed a variety of recruitment strategies for their internal auditors. Competency improvement was carried out through training, certification, and knowledge-sharing arrangements. This effort was expected to increase auditor self-efficacy effectively. The use of information technology and the integration of risk management into work were still limited, but systems have been designed. Internal auditors at universities had adequate awareness of threats to their objectivity. They considered personal relationships, familiarity, cultural bias, age, and gender to be the three most critical factors. This empirical evidence is essential for raising awareness among individual internal auditors and their stakeholders of the conditions that could enhance their self-efficacy, as well as factors that may impair internal auditors’ objectivity.]]>
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