scholarly journals Revisiting the organization of internal financial control and audit at universities

2021 ◽  
Vol 22 (6) ◽  
pp. 608-623
Author(s):  
Dmitrii A. ENDOVITSKII ◽  
Yuliya I. BAKHTURINA
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Critical Assessment ◽  
Financial Control ◽  
Institutions Of Higher Education ◽  
Economic Activities ◽  
International Standard ◽  
Common Criteria ◽  
Financial Audit

Subject. This article explores the organizational aspects of control activities of universities. Objectives. The article aims to clarify some individual organizational provisions of internal financial control and audit of universities on the basis of a critical assessment of the positions of domestic and foreign researchers, analysis of the current practices of federal institutions of higher education, and the results of the control activities of their founders. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article clarifies the objectives of the internal financial audit through including in its formulation a provision on the analysis of the quality of financial management of the institution according to the International Standard on Auditing (ISA) 315. It assesses the ways used by universities for internal financial controls and audits, and it analyzes their irregularities in the financial and economic activities. Conclusions. The article concludes that the concepts and organizational frameworks of internal financial control and internal financial audit have not been finalized. Control activities of universities need to be standardized, including the basis of common criteria for choosing the ways of organizing it. The methods used to organize internal financial control and auditing at universities do not comply with the principle of independence.

scholarly journals Auditing as the Main Method of Financial Control of Educational Institutions of Higher Education (EIHE): Peculiarities of the Legal Regulation

2019 ◽  
pp. 88-95
Author(s):  
G. A. Shengelia
Keyword(s):  
Higher Education ◽  
Economic Activity ◽  
Legal Regulation ◽  
Educational Institutions ◽  
Financial Control ◽  
Institutions Of Higher Education ◽  
Economic Activities ◽  
Educational Organization ◽  
Main Method ◽  
The Subject

Educational institutions of higher education (EIHE) in modern conditions are active financial and economic entities. At the same time, taking into account the existing realities, the methods of financial control of these organizations are being improved. The article attempts to analyze auditing as a method of financial control, the goals and main objectives of the audit, the types of audit. The author classifies auditing of educational institutions of higher education in accordance with the audited period of economic activity of an educational organization, techniques and methods depending on the subject of inspection, an organizational method, the degree of coverage of financial and economic activities of educational institutions of higher education or the range of issues of verification of its activities. According to the results of the study, it is concluded that within the financial control of the activities of the EIHEs, auditing is one of the main methods of financial control aimed at assessing the state of financial discipline, determining the reliability of accounting and identifying financial violations associated with the use of budgetary and extra-budgetary funds.

ANAAC AND HIGHER EDUCATION IN, INDIA

2018 ◽  
Vol 6 (26) ◽  
Author(s):  
Seema Singh
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
Manufacturing Industry ◽  
Practical Experience ◽  
Individual Autonomy ◽  
Economic Activities ◽  
Quality Of Higher Education ◽  
National Quality ◽  
Education In India

Quality, as we know so far, was originally developed in the manufacturing industry. In the area of higher education, the adoption of quality control has been superficial and diluted by the exercise of academic . Further, the prevailing culture of universities is often based on individual autonomy, which is zealously guarded. Thus, it is usually difficult to apply the features of quality to higher education considering the fact that quality requires. However, the quality of higher education is very important for its stakeholders. Notably, providers (funding bodies and the community at large), students, staff and employers of graduates are. The most commonly grouped dimensions of quality are product, software and service. In the changing context marked by expansion of higher education and globalization of economic activities, education has become a national concern with an international dimension. To cope with this changing context, countries have been pressurized to ensure and assure quality of higher education at a nationally comparable and internationally acceptable standard. Consequently, many countries initiated “national quality assurance mechanisms” and many more are in the process of evolving a suitable strategy. Most of the quality assurance bodies were established in the nineties and after a few years of practical experience, they are rethinking many issues of quality assurance. At this juncture where countries look for experiences and practices elsewhere, the experience of India has many valuable lessons and this report is an attempt to share those developments..

Improving the Quality of Survey Data on College Campus Woman Abuse: The Contribution of a Supplementary Open-Ended Question

2020 ◽  
pp. 107780122097549
Author(s):  
Walter S. DeKeseredy ◽  
Danielle M. Stoneberg ◽  
James Nolan ◽  
Gabrielle L. Lory
Keyword(s):  
Quality Of Life ◽  
Higher Education ◽  
Survey Data ◽  
College Campus ◽  
Woman Abuse ◽  
Institutions Of Higher Education ◽  
Prevalence Rates ◽  
Methodological Challenge ◽  
Using Data

Obtaining accurate survey data on the prevalence of woman abuse in institutions of higher education continues to be a major methodological challenge. Underreporting is difficult to overcome; yet, there may be effective ways of minimizing this problem. One is adding a supplementary open-ended question to a primarily quantitative questionnaire. Using data derived from the Campus Quality of Life Survey (CQLS), this article examines whether asking respondents to complete such a question increases the prevalence rates of four types of woman abuse and provides information on behaviors that are not included in widely used and validated measures of these harms.

Learning to Use Students’ Scholarship Support Efficiently

10.12737/2867 ◽  
2014 ◽  
Vol 3 (1) ◽  
pp. 25-30
Author(s):  
Артемьева ◽  
Svetlana Artemyeva ◽  
Шишов ◽  
Cergey Shishov ◽  
Гринько ◽  
...  
Keyword(s):  
Higher Education ◽  
Legal Issues ◽  
Institutions Of Higher Education ◽  
Quality Of Learning

The paper discusses several aspects of constructing a model of monitoring effectiveness of scholarship funds use in institutions of higher education. The authors consider prospects to train to-be members of Scholarship commissions in legal issues to get them prepared to use scholarship provision mechanism as a leverage for motivating students to improve the quality of learning.

scholarly journals Internationalizing Higher Education

2007 ◽  
Vol 2 (1) ◽  
pp. 17-25
Author(s):  
Rolv Lyngstad
Keyword(s):  
Higher Education ◽  
Educational System ◽  
Comparative Approach ◽  
Institutions Of Higher Education ◽  
National Education ◽  
University College ◽  
Faculty Meeting ◽  
Why Questions

Why are institutions of higher education interested in internationalization? The question was asked at a faculty meeting in our university college. A variety of arguments and opinions were expressed. Many “when”, “what”, “how”, “who” and “why” questions were asked. Some arguments were normative and altruistic emphasizing the need of helping to develop countries in improving their educational system, others took a more ideological stand explaining internationalization within a neo-liberal and globalized frame, and some arguments emphasized the importance of a comparative approach to improve the quality of national education.

scholarly journals The discipline and craft of academic writing: Building writing capacity in Institutions of Higher Education

2012 ◽  
Vol 3 (1) ◽  
Author(s):  
Hilary Janks
Keyword(s):  
Higher Education ◽  
Creative Writing ◽  
Academic Writing ◽  
Writing Workshop ◽  
First Person ◽  
Institutions Of Higher Education ◽  
Person Account

This article offers a first-person account of an academic writing workshop from the perspective of a participant. What is significant is that the workshop combines traditional and creative writing approaches to the teaching of academic writing. This provides new insights into a process of academic writing that can have a significant effect on the quality of the writing and a reader’s engagement with it.

scholarly journals RATING AS ASSESSMENT TOOL OF QUALITY AND COMPETITIVENESS OF UNIVERSITY

2018 ◽  
pp. 16-32 ◽  
Author(s):  
Oksana Buinytska ◽  
Bohdan Hrytseliak ◽  
Valeriia Smirnova ◽  
◽  
◽  
...  
Keyword(s):  
Higher Education ◽  
Assessment Tool ◽  
Educational Process ◽  
Quality Education ◽  
Quality Of Education ◽  
Institutions Of Higher Education ◽  
University Rankings ◽  
World University Rankings ◽  
The University

The main tasks of the modern university are to increase the quality of educational services and to step up activities in the international educational space. One way related to providing quality education, creating an open information and educational environment through which participants of educational process receive open access to resources from any point and at any convenient time. Openness and publicity activities of the university contributes to its competitiveness, i.e. its rating among higher education institutions, including born healthy competition that fosters competitiveness training specialists. The article analyzes the methodology, relationship and position Borys Grinchenko Kyiv University in the most authoritative international and Ukrainian ratings: Academic Ranking of World Universities (ARWU), QS World University Rankings, Times Higher Education, Webometrics Ranking of World Universities, Ukrainian Rating institutions of higher education by Scopus indicators, «Top-200 Ukraine», Consolidated ranking of universities in Ukraine, Transparency rating of universities (CEDOS), «Bibliometric of Ukrainian science». The indexes and tendencies of Borys Grinchenko Kyiv University on the key ratings and their influence on the quality of education are researched. Discovered mutual performance rating among themselves, including ranking on indicators of performance in Scopus on indicators of Openness and Excellence of Webometrics rating and the rating «Bibliometric of Ukrainian science»; Direct effect of Transparent ranking: Top Universities by Google Scholar Citations on the Webometrics rating. The article describes the ways of influencing on the main indicators of the University's activities in order to increase the positions in international and native ratings and, accordingly, the competitiveness of the University in the educational space.

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