المدقق الخارجي وصنع القرار الإداري في الجامعات (جامعة الجنان نموذجاً)

It is reported at the university level that the academic part and the financial part are inconsistent, meaning that they cannot be satisfied together, but with the proper concept of the university administration this equation is reversed, so that the director gains both academic and financial parts together. The success of these efforts depends highly on the proper external auditor. Hence the matter of the research, which is reflected in the extent of the efficacy of the external auditor in the administrative decision-making at the university. A descriptive and analytical approach was used, depending on the in-depth interview tool. The study population included a sample of senior management, employees of the financial department, and the external auditor at Jinan University. The results can be summarized in the following points:  The contribution of the external auditor to the accuracy of the information to rationalize the decisions is directed in a positive direction.  The external auditor does not contribute to routine and executive administrative decision-making, despite the management’s acknowledgment of its benefit from the auditor in making decisions and its keenness at times to implement his proposals.