STRATEGIC IMPORTANCE OF INTERNAL AUDIT IN THE MANAGEMENT OF NON-STATE HIGHER EDUCATIONAL INSTITUTIONS

Abstract

This article examines the strategic importance of internal audit in the management of non-state higher education institutions. In the context of the rapid development of the non-state higher education sector in Uzbekistan, the issues of financial stability of universities, effective use of resources and ensuring the quality of educational services are gaining relevance. The study considers internal audit as an important element of the corporate governance, internal control and risk management system. The article analyzes the main risks arising in the activities of non-state higher education institutions - such factors as reduced contract revenues, academic quality and reputation risk, IT and cyber risks, and inefficient use of resources.