INTERNAL AUDIT IN GENERAL SECONDARY EDUCATION INSTITUTIONS AS A MECHANISM FOR ENSURING THE QUALITY OF EDUCATIONAL ACTIVITIES

Abstract

Summary. The article theoretically substantiates internal audit as a key mechanism for ensuring high-quality educational activities in general secondary education institutions. Its role in forming an internal quality assurance system is revealed, which is based on the principles of child-centeredness, institutional autonomy, integrity of management processes, and continuous improvement of educational practices.

The legal and regulatory foundations of internal audit functioning at various levels of governance—from Ukrainian legislation to local normative acts of educational institutions—are analyzed, ensuring the integration of state requirements and internal strategies. Organizational forms of implementing internal audit are outlined, including the creation of an in-house service, outsourcing, and co-sourcing, as well as methodological approaches to assessing the educational environment, pedagogical activities, student assessment systems, and management processes.

Methods for collecting and processing information that ensure the comprehensiveness, objectivity, and reliability of the audit evaluation are characterized, including document analysis, observation, surveys, and the study of educational and methodological resources.

The main challenges of practical implementation of internal audit are identified, including personnel limitations, financial resources, and organizational difficulties affecting the effectiveness of the procedure. It is substantiated that the implementation of internal audit allows for systematic monitoring of the educational process, timely identification of shortcomings, optimization of resource use, enhancement of institutional effectiveness, and strengthening public trust in education.