THE INTERNAL SYSTEM OF HIGHER EDUCATION’S QUALITY ASSURANCE AS AN INDICATOR OF RISKS IN THE INSTITUTION OF HIGHER EDUCATION’S ACTIVITIES

Abstract

Abstract. Institutions of higher education in Ukraine, which have budgetary funding, in accordance with the applicable legislation, are obliged to introduce a internal control system based on a risk-oriented approach, which involves changing the focus of the budgetary institutions and state bodies activities from responding to the prevention of negative events in their functioning due to taking into account probable risks. One of the most important criteria that assess the degree of higher education institutions risk is the inadequate quality of higher education. Inadequate quality of higher education implies direct negative consequences from the implementation of this risk. The negative consequences are damage to citizens, society and the state as a result of inadequate quality of education, reducing opportunities to obtain quality higher education, unemployment, which is reflected in the national state’s security. The quality of higher education is a component of the internal control system of such institution. Internal system of higher education’s quality assurance as an indicator of risks in the institution of higher education’s activities, their interconnection and ways of increasing of their functioning efficiency in order to reduce the risks level of the institution of higher education’s activities is the purpose of the research. The internal system of higher education’s quality in terms of internal control’s elements is considered by author. Internal control is defined as the activity of managers of all levels of administration aimed at increasing the efficiency of budget funds management and public resources in general, achieving the organization's goal, goals of budget programs, plans, tasks, etc. The main processes of the internal system of higher education’s quality assurance, which require the development of administrative regulations and the identification of key risks that may violate the continuity and integrity of the educational process, are presents in the article. The importance of providing participants in the educational process with relevant, complete, valuable, timely information and secure communication channels in order to provide quality educational services is emphasized. Control and monitoring measures to influence existing risks are proposed by authors. The internal system of higher education’s quality assurance integrated into the internal control’s system of higher education’s institution into a holistic mechanism with the aim of reducing the risks level of institution of higher education’s activities is graphically depicted.