THE IMPORTANCE OF INTERNAL AUDIT IN IMPROVING THE QUALITY OF

This article examines the importance of internal audit in improving the quality of education, despite the complexities of competency development and the structure of the modern educational system. It also examines the components of internal audit concepts, such as realistic and evidence-based assessment of educational quality, determining the effectiveness of deficiencies and risks, compliance with state standards for higher professional education, ensuring continuous improvement, academic culture and the development of accountability, external evaluation, and accreditation. It also considers the consistent implementation of internal audit activities to improve educational quality and the accountability of auditors. As a result, measures are taken to correct deficiencies and risks identified during internal audits in the educational process, as well as substantiated decisions. Internal audit provides an objective picture of ensuring and improving educational quality, compliance with state standards, and the relevance of training content and the assessment system.