Масалитина Е.С

The author of the article sets a task to show the importance of internal audit acts as a performance evaluation and reliability of the existing internal control system. The main objective of the internal audit is to provide managers with the information necessary for the study and management decisions. Disadvantages of the management, failure of the regulatory discipline are the reasons of reducing the quality of educational services. The subject of this article is the work of the internal audit department of the Far-Eastern institute (RANEPO), evaluation and analysis of the audit proofs to express an audit opinion on the audited business process. The most attention is paid to the nature and possibilities of the practical application of internal audit within the process improvement in the quality management system of the higher educational institution.