Volume 08 Issue 01 January 2025
1Ali Rehman, 2Fathyah Hashim
1Internal Audit Department, University Of Central Asia, Bishkek - Kyrgyzstan - Po Box720001
2Graduate School of Business, Universiti Sains Malaysia, Penang, Malaysia - Po Box 11800.
DOI : https://doi.org/10.47191/ijsshr/v8-i1-59Google Scholar Download Pdf
ABSTRACT
Purpose:
With application of general strain theory, this study investigates how internal audit function and blockchain technology can be leveraged to ensure the sustainability of higher education institutions (HEIs) by combating faculty credential fraud. Faculty members with fake credentials pose a significant threat, jeopardizing the quality of education, eroding public trust, and hindering the institution's ability to attract qualified students and faculty.
Methodology:
A comprehensive review of existing literature and reports related to faculty credential fraud, internal audit practices, and blockchain technology is conducted. The study considers the effectiveness of internal audit and blockchain solutions in addressing faculty credential fraud within the context of HEI sustainability. Study also provides practical solutions for the development and implementation of blockchain specifically related to HEIs and defines specific measures to be taken by internal audit function towards preventing such frauds.
Findings:
The study reveals that faculty credential fraud poses a significant threat to the sustainability of HEIs. When faculty lack the qualifications they claim, it undermines the quality of education students receive. This can lead to a decline in student enrollment, reputational damage, and difficulty attracting qualified students and faculty, ultimately jeopardizing the institution's long-term viability. Internal audit plays a crucial role in identifying and preventing fraudulent credential use. Blockchain technology, on the other hand, offers a secure and transparent platform for verifying faculty credentials, combating document forgery, and ensuring the qualifications of teaching and research staff.
Novelty:
This study offers a unique perspective by integrating internal audit and blockchain technology as a comprehensive solution to address faculty credential fraud. By implementing these tools, HEIs can significantly enhance faculty credential verification processes, improve data security, and uphold the trust and credibility of their academic staff.
Practical Implications:
This research suggests practical measures for HEIs. These include adopting proactive measures like enhanced credential verification procedures, data analytics for identifying inconsistencies, employee education on ethical practices, and implementing blockchain-based credential verification systems. These measures collectively contribute to a more sustainable educational environment with qualified faculty delivering quality education.
faculty credential fraud, academic integrity, blockchain technology, internal audit, general strain theory, higher education sustainability
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