RISK MANAGEMENT, ACCOUNTABILITY, AND SUSTAINABLE DEVELOPMENT IN AFRICAN HIGHER EDUCATION: THE STRATEGIC ROLE OF INTERNAL AUDIT IN FCE OBUDU

Sustainable development in higher education institutions requires robust risk management systems, transparent accountability mechanisms, and effective governance structures. In African public tertiary institutions, these requirements are often constrained by financial limitations, governance challenges, and weak institutional controls. At the Federal College of Education (FCE), Obudu, the Internal Audit Unit occupies a strategic position in strengthening institutional governance and promoting long-term sustainability. This paper examines the role of internal audit in enhancing risk management, accountability, and sustainable development at FCE Obudu. Using a descriptive survey design, data were collected from administrative and audit-related staff and analyzed using mean and standard deviation. Findings indicate that internal audit significantly contributes to strategic risk identification, accountability, policy implementation, and institutional growth. The paper concludes that integrating sustainability priorities into internal audit planning strengthens institutional resilience and governance outcomes. Practical recommendations are provided to enhance sustainability-focused internal audit practices in FCE Obudu and similar African higher education institutions.