A COMPREHENSIVE SYSTEM OF CRITERIA FOR ASSESSING THE FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN PRIVATE HIGHER EDUCATION INSTITUTIONS
DOI:
https://doi.org/10.5281/zenodo.21945671Abstract
The article examines the need to broaden quantitative approaches to assessing the effectiveness of
internal audit in non-state higher education institutions. The author develops a system of criteria designed to provide a
comprehensive assessment of the institutional factors influencing internal audit effectiveness, including management
culture, management’s attitude towards internal audit, and the extent to which audit results are used. The system is
based on a three-level set of indicators—input, process, and result—the normalization of indicators to a common scale,
and the calculation of both weighted and unweighted integral indices. The proposed assessment scale enables regular
monitoring of the internal audit function and comparative analysis across management units. The findings contribute to the
development of internal audit from a predominantly control-oriented function into a strategic, value-adding management
instrument.
Keywords
non-state higher education institution, internal audit, effectiveness, assessment criteria, institutional factors, management culture, indicator system, integral index, risk-based audit.References
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