KEY EFFICIENCY INDICATORS OF INTERNAL CONTROL SYSTEM IN A HIGHER EDUCATIONAL INSTITUTION
The authors discuss effectiveness assessment of internal control system in a higher educational institution. The indicators of internal control process provided in the article allow to define efficiency of control procedures.
Keywords: internal control system in a higher educational institution, control procedures efficiency,
efficiency indicators of internal control.
Irina B. Romanova, Doctor of Economics, Professor; Oksana F. Ermishina, senior lecturer - Ulyanovsk State University