ETHICAL PRINCIPLES AND PEDAGOGICAL VALUES IN THE IMPLEMENTATION OF INTERNAL AUDIT IN EDUCATIONAL INSTITUTIONS

Abstract

The article theoretically substantiates the role of ethical principles and pedagogical values in the internal audit process of educational institutions, and also determines their impact on enhancing the efficiency of management processes and ensuring the quality of educational activities. Based on the analysis of scientific works, internal audit is considered a holistic management activity aimed at systematically assessing the quality of education, the effectiveness of the educational process, identifying deviations from planned indicators, and generating analytical information to inform management decisions. It is emphasized that the effectiveness of internal audit is determined by adherence to fundamental ethical principles - objectivity, independence, professionalism, confidentiality, and responsibility. It has been proven that these principles ensure reliability, transparency, and trust in the results of audit activities, as well as form the professional culture of auditors and strengthen the internal control system within an educational institution. Special attention is paid to pedagogical values as a component of a humanistic approach to educational management. It was found that values such as respect for the individual, responsibility, cooperation, justice, and tolerance create a positive educational environment, contribute to the emotional well-being of participants in the educational process, and foster a culture of mutual support. The relationship between the ethical principles of audit and pedagogical values, which together form the ethical basis of effective management of an educational institution, is established. The main directions of improving internal audit based on the integration of ethical value principles are substantiated: the formation of a value-oriented system for evaluating educational activities; the development of ethical competence of auditors and managers; the establishment of open communication between participants in the educational process; and the development of assessment criteria that reflect the moral and ethical dimension of educational practice. It is concluded that integrating ethical principles and pedagogical values into the internal audit system will contribute to improving the quality of education, strengthening trust, and enhancing the transparency of management processes.