THE SYSTEMS OF CONTROL OF THE UNIVERSITIES’ ACTIVITY IN RUSSIA AND ABROAD

The paper considers the main features of systems of the universities’ activity control in different countries (Norway, Finland, France, Denmark, countries of Eastern Europe, Russia, Slovenia, Germany, Poland, Great Britain, and the USA). The author revealed that in some states more attention is paid to the external control, in others – to the internal. Therefore, it is accepted throughout the world to specify two contrasting models of the universities’ activity assessment: self-regulating (the American one) and governmental (the European one). The research considered the normative and legislative regulation of the external and the internal control of the activity of the higher education institutions in Russia. The author suggests the classification of types of control of the universities according to the current trends of accounting and satisfaction of needs of all interest groups in order to increase the international competitiveness and the stability of the universities’ development. The study of the experience of the Californian university (the USA), the university of Nebraska (the USA), the university of the State of Oregon (the USA), the university of Arizona (the USA), Mercer university (the USA), the Irish national university in Cork, and the American university in Cairo allows establishing that foreign higher education institutions use strictly regulated documentation for regulation of the internal control activity. For example, in the standard of the University of Arizona, each specified type of activity is opposed to a certain risk, the applied standards are based on the process-oriented approach, and the entrance, the process, and the exit are specified in each type of controlled activity. Based on the model offered by COSO committee (The Committee of Sponsoring Organizations), the main five elements of the system of internal control of the university activity are defined and, basing on this concept, the hierarchical model of internal control of the higher education institution activity is offered.