A classifier for violations detected during internal audits as state-funded higher education institutions

Abstract

Subject. A classifier of violations is a tool used to standardise and improve audit activities and, thus, increase their efficiency. It allows structuring possible violations, connecting them with risks related to the activities of state-funded institutions, and providing a uniform approach to the systematisation of violations. Since internal audits in state-funded institutions are characterised by a lack of regulations and an absence of standard methods, there is a need to study issues related to their practical implementation. This proves the importance of the problem studied in the article. Objectives. Developing a structure for the classifier of violations detected during internal audits at state-funded higher education institutions. Methodology. The following methods were used to achieve the goals: analysis, grouping, comparison, and generalisation. Results. The article proposes a structure for the classifier of violations detected during internal audits at state-funded higher education institutions. It establishes how the developed structure for the classifier of violations can be adapted to the activities of state (municipal) institutions of various types and spheres of activity. It determines the main characteristics which help record violations and signs indicating a high probability of their detection. Results and discussion. A critical analysis of the results of the study was used to identify its main advantages and disadvantages. The ways of minimising the impact of the identified disadvantages were proposed. Conclusions. The results of the study can be used by both scholars and practising specialists to develop and update classifiers for violations at state (municipal) institutions.