NODAVLAT OLIY TA’LIM MUASSASALARI ICHKI AUDITINI HUQUQIY VA ME’YORIY MEXANIZMLARI

Аннотация

This article explores the necessity of legal and regulatory frameworks for internal audit systems in non-governmental higher education institutions (NGHEIs) in Uzbekistan. It highlights the absence of national standards and specific normative acts applicable to NGHEIs. Drawing on international practices from the USA, UK, South Korea, and Germany, the paper emphasizes the benefits of institutionalizing internal audits. The author provides practical recommendations for developing national standards, creating specialized regulations, and establishing a regulatory authority to oversee audit functions in the private higher education sector. Keywords: internal audit, non-governmental higher education, legal mechanisms, regulatory framework, international experience, audit standards, oversight authority.