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Vol. 12 No. 12 (2025)
International Multidisciplinary Journal for Research & Development

Articles

LEGAL FOUNDATIONS AND DISTINCTIVE FEATURES OF INTERNAL AUDIT ORGANIZATION IN HIGHER EDUCATION INSTITUTIONS

Published 2025-12-26

  • Mamatqulov Avazbek Axmadaliyevich

Mamatqulov Avazbek Axmadaliyevich
Chief Specialist, Internal Audit Department, Ministry of Higher Education, Science and Innovation

Abstract

 

 The organization of internal audit in higher education institutions (HEIs) is closely linked to legal frameworks that govern educational, financial, and administrative activities. This study examines the legal foundations of internal audit and identifies its distinctive features within the context of higher education. The research employs a qualitative and analytical methodology, including a systematic review of national legislation, ministerial regulations, internal university policies, and international auditing standards. Comparative, logical, and structural-functional analyses are used to assess how legal norms influence audit structure, functions, and effectiveness. The results indicate that legal foundations provide auditors with authority, responsibilities, and reporting mechanisms, ensuring transparency, accountability, and compliance with academic and financial regulations. Distinctive features of HEI internal audit include integration with academic governance, dual focus on educational and financial compliance, and adaptation to digital auditing requirements. The study also identifies challenges such as variation in legal interpretation, limited standardized procedures, and insufficient digital competencies among auditors. The findings emphasize the importance of harmonizing legal frameworks, enhancing auditor competencies, and developing standardized procedures to improve the efficiency, transparency, and sustainability of internal audit practices in higher education institutions.

Keywords

Internal audit; higher education institutions; legal foundations; governance; compliance; digital auditing; audit effectiveness; institutional accountability.

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References

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