INTERNAL AUDIT AS A MECHANISM FOR ENHANCING TRANSPARENCY AND INTEGRITY IN EDUCATION MANAGEMENT

Abstract

Summary. The article provides a comprehensive analysis of internal audit as an important mechanism for enhancing transparency and integrity in the education management system under conditions of modernization and European integration processes. The relevance of the study is determined by the growing requirements for openness, accountability, and efficiency in the activities of educational institutions, as well as by the existence of risks related to irrational use of resources, formalized management procedures, and violations of ethical standards.

The paper summarizes scholarly approaches of Ukrainian researchers to the interpretation of the concept of internal audit, analyzes its regulatory and legal framework, and determines its place within the education management system.

The author substantiates an original understanding of internal audit as a component of managerial activity of an educational institution aimed at objective evaluation of the quality of educational activities and the effectiveness of managerial decisions, identification of deviations from planned indicators, and the use of analytical information to improve the efficiency of institutional functioning. It is demonstrated that internal audit performs not only a control function but also analytical, evaluative, advisory, preventive, and informational functions, the combination of which forms an integrated system of internal control and institutional development.

Particular attention is paid to the role of internal audit in shaping a culture of integrity and preventing corruption. It is shown that adherence to the principles of systematicity, independence, objectivity, prevention, and ethics contributes to increasing trust among participants in the educational process, transparency of managerial decisions, and responsible use of resources. The study proves that internal audit is transforming from a supervisory tool into a partnership-based mechanism for managerial support focused on sustainable development and modernization of education.

The article concludes that internal audit is not only an instrument of control and analysis but also an important socio-cultural factor that promotes the establishment of values of transparency, honesty, and responsibility, thereby forming an integrity-driven educational environment as the foundation for the development of the modern education system.