The purpose of the research - is to provide the most important methodology for evaluating internal audit activity, to provide the necessary knowledge about KPI and practical examples for evaluating the scientific and pedagogical activity of a University teacher by applying KPI. Internal audit is responsible to shareholders for managing the company's risks, internal control, reporting on management processes and increasing the value of the company's business as a whole.

The methodology  of the research - a systematic and comprehensive approach to the problem under study, as well as methods for comparative analysis, generalization and evaluation of performance indicators in modern educational institutions.

The practical importance of the research - the effectiveness of the internal audit is assessed by some key performance indicators (KPIs) designed to demonstrate the performance of its functions. These indicators, which define pre-defined long-term goals, consist of financial and non-financial indicators that companies use to assess how successful they are in their operations and to increase their efficiency. A study of the experience of companies that are successful in international markets suggests that it is important to choose the right indicators (KPIs) to be used to assess a company's performance.

The results of the research  - key performance indicators help businesses to prove how successful they are. Measurement of performance can be easily monitored by management. And thus, by measuring the efficiency of operations, enterprises get higher profits by using their resources more efficiently.

The originality and scientific novelty of the research - in general, in the current context of global competition, the organization of the process requires customer orientation and the necessary flexibility. İt makes KPIs necessary measure system efficiency or performance. Criteria for measuring the effectiveness of activities in educational institutions have been applied. The application of these criteria will create favorable conditions for measuring the effectiveness of the teaching staff and, ultimately, for improving the quality of education.

Keywords: internal audit, key performance indicators, balanced scorecard, the performance of the internal audit