Czynniki determinujące ocenę ryzyka opartą na ekspertyzie w audycie wewnętrznym ukraińskich uniwersytetów: analiza i propozycje usprawnień
Determinants of expert-based risk assessment in the internal audits of Ukrainian universities: Analysis and improvement proposals

Summary/Abstract: Purpose: This paper discusses the application of a risk-based internal audit planning methodology adapted for higher education institutions (HEIs). The article applies an expert risk-assessment method to the internal audit of HEIs in Ukraine to identify audit objects that are characteristic of universities, to classify risks, and to establish priorities for improving the effectiveness of internal auditing. Methodology/approach: An expert methodology adapted to the operational specifics of universities was applied, including the identification of audit objects, expert risk assessment, and an "impact-probability" ranking method. The methodology was empiri-cally tested using the example of Ukrainian universities. Findings: The study confirms the effectiveness of a structured risk-based approach to internal audit planning in HEIs, focusing on identifying, assessing, and prioritizing audit objects to enhance audit efficiency and risk management. Research limitations/implications: The approach, adapted to the regulatory and organizational context of HEIs, has been successfully applied in Ukrainian universities. However, further empirical research is needed to confirm the universality and flexibility of the methodology across different institutional environments. Originality/value: The study proposes a comprehensive structure for formalizing the audit space and implementing expert-based risk assessment in HEIs. Its practical application in Ukrainian universities confirms the effectiveness of a structured risk-based approach to internal audit planning.

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