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Badan Audit Internal dimulai sejak tahun 2007 yaitu dengan Surat Tugas Rektor tentang pembentukan Tim Audit Internal dan pada tahun 2008 berganti nama menjadi Satuan Audit Internal dengan Keputusan Rektor UNNES No 43/K/2008 yang keduanya memfokuskan pada audit di bidang keuangan dan aset. 

Sejak keluarnya Keputusan Menteri Keuangan Nomor 362/KMK.05, tanggal 17 Desember 2008, Universitas Negeri Semarang (UNNES) ditetapkan sebagai Instansi Pemerintah yang menerapkan Pengelolaan Keuangan Badan Layanan Umum (PK BLU). Sebagai satuan kerja BLU, UNNES harus dapat mempertanggungjawabkan segala aktivitas dan hasil usahanya kepada masyarakat umum. Untuk itu perlu adanya transparansi atas aktivitas dan usaha universitas serta adanya laporan yang handal dan dapat dipercaya. Keberadaan audit internal yang profesional merupakan syarat untuk mencapai tujuan dimaksud. Mulai saat itulah dipandang perlu untuk menaikkan status satuan audit internal menjadi Badan Audit Internal, yang tugas dan tanggungjawabnya tidak hanya terfokus pada audit di bidang keuangan dan aset, melainkan juga audit di bidang kepegawaian.

Badan Audit Internal merupakan aparat intern universitas untuk membantu mendukung terciptanya sistem pengendalian dan pengawasan yang efektif di lingkungan universitas. Badan Audit Internal UNNES dibentuk dengan Peraturan Rektor Nomor 6 Tahun 2009, tanggal 12 Pebruari 2009.

Berdasarkan SOTK tahun 2014, Badan Audit Internal berubah nama menjadi Badan Pengawas. Pada tahun 2015, merujuk pada Permenristekdikti No. 23 tahun 2015 tentang SOTK UNNES, Badan Pengawas berubah menjadi Satuan Pengawas Internal (SPI).

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