FEATURES OF ORGANIZING INTERNAL AUDIT IN NON-STATE HIGHER EDUCATION INSTITUTIONS
Keywords:
internal audit, non-state higher education, education quality, financial control, risk management, management efficiency, audit system, regulatory and legal framework, transparency, accountability.Abstract
This scientific article analyzes the theoretical and methodological foundations and practical features of organizing the internal audit system in non-state higher education institutions. The study reveals the role of internal audit in improving education quality, financial stability, and management efficiency. The necessity of introducing internal audit in the activities of non-state Higher education institutions is substantiated in connection with institutional risks and control mechanisms. The article analyzes the regulatory and legal documents governing the higher education sector in the Republic of Uzbekistan. The organizational model, functions, and stages of internal audit are described. Based on statistical and comparative analysis, existing problems are identified. By comparing with foreign experience, ways to improve national practice are proposed. The research results contribute to the development of the management system of non-state Higher education institutions. Opportunities to enhance transparency and accountability through internal audit are substantiated. The conclusions of the article have scientific and practical significance.
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