Russian Federation
The article substantiates the feasibility of auditing at universities, examines the main diff erences between the goals, objectives, features of external and internal audit in universities and its impact on the effi ciency of fi nancial and economic activities. New in the article is the identifi cation of the peculiarities of external and internal audit in higher educational institutions, the formulation of the concept of «internal audit at the university», the defi nition of tasks that can be set for internal audit as well as consideration of options for the formation of a subordination scheme of the internal audit unit at the university to ensure maximum the possible level of independence. The results of this study are of theoretical and practical importance for the management of the university, which forms the development strategy and is responsible for the eff ectiveness of the functioning of the university.
audit, university, higher education institution, educational, scientific, activity, efficiency, internal control, financial statements
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