Організаційно-педагогічні засади внутрішнього аудиту освітньої діяльності закладу загальної середньої освіти

Abstract

Резюме. Проведення внутрішніх аудитів як основний елемент процесного управління освітньою організацією – вимога об’єктивної реальності. Управління освітньої організацією може бути ефективним лише тоді, коли воно усвідомлено націлене на управління процесами, що є основним змістом діяльності будь-якої організації за наявності у неї чітко визначених цілей.

Abstract. Conducting internal audits as a basic element of process management of an educational organization is a requirement of objective reality. Management of an educational organization can be effective only when it is consciously aimed at process management, which is the main content of the activities of any organization if it has clearly defined goals. The purpose of a compliance audit is to verify compliance by personnel with the rules and procedures determined by senior management. Compliance audits are designed to identify compliance by the organization with specific rules, laws, and clauses of contracts that affect the results of its activities. According to the documents of the International Institute of Internal Auditors, internal audit is an independent activity in an organization to verify and evaluate its work in its own interests. The development of an internal educational audit system in a general secondary education institution is an essential direction of reforming the education sector. Internal audit should replace the control and analytical activities of the head of an educational institution in the classical sense of this direction of management activity. Leading scientists in the field of education have constantly paid attention to the control and analytical activities of heads of educational institutions. The potential of internal audit in conditions of uncertainty and risks lies in the creation of a monitoring system in the management of key business processes, the basis of which is the formation of draft management decisions and the application of procedures aimed at increasing the efficiency of the joint-stock company, as well as obtaining relevant information necessary for assessing risks and forecasting the development of the company. That is why internal audit, in the case of a systematic approach to solving the main problems, acquires priority in the corporate governance system and forms the necessary prerequisites for the development of the profession of internal auditor.