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The importance of introducing internal audit in pre-university education institutions

The aim of this paper is to introduce the standard principles of operation of educational institutions, as well as to emphasize the need for the introduction of internal audit in pre-university institutions. A short research on the educational institutions' management opinion on internal auditing is presented in the text. There is the great need to introduce internal auditing function in these institutions according to modern standards. If they decided to make changes, this process would also encounter the difficulties.