Theoretical Basis of School Internal Audit Management

It is not only good preservation, but also promoting their value for teaching and education. Good management also involves regularly adding new, standardized, modern equipment with high usage value.

+ Manage the school's existing financial resources well in accordance with the financial management principles of the State and the education sector. At the same time, know how to mobilize and attract other financial resources to build facilities and purchase equipment for educational and teaching activities.

+ Organize the team of teachers, staff and students to perform well the tasks in the school's work program. Encourage and educate the teaching staff to become a united, unanimous, exemplary and cooperative group, supporting each other in work. Educate students to strive to study and cultivate themselves to become excellent citizens.

+ Direct well educational activities according to the educational programs of the Ministry of Education and Training and of educational management agencies at all levels.

+ Manage student learning activities according to the regulations of the Ministry of Education and Training. Including managing learning time and quality, managing students' attitudes and learning methods.

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In summary: School Management is the management of the following areas: professional management, human resource management, financial facilities management, educational environment management, and assessment and evaluation activities management.

1.2.4. Secondary School Management

1.2.4.1. Educational objectives of secondary school

According to the 2005 Education Law, secondary education is a level of education within the general education subsystem. Secondary education is conducted over four school years, from grade six to grade nine. Students entering grade six must complete the primary school program, and must be 11 years old [30].

Article 2, Chapter I of the General School Charter clearly stipulates the position: " High school is an educational institution of secondary level, the level following primary level of the national education system to complete general education. High school has legal status and its own seal " [3].

Secondary school is a basic unit under the direct management and direction of the Department of Education and Training. Secondary school is a relatively independent level of education, a bridge between two levels of education, receiving the educational results of primary school to carry out its tasks, building the initial steps for high school education. The goal of secondary education is to help students consolidate and develop the results of primary education; have general education at the basic level and initial understanding of techniques and career orientation to continue studying in high school.

high school, secondary school, vocational school or entering the workforce.

1.2.4.2. Duties of secondary school

Article 3, Chapter 1, Charter of Secondary Schools, High Schools and Multi-level General Schools issued together with Circular 12/2011/TT-BGDDT dated March 28, 2011 of the Minister of Education and Training. The duties and powers of secondary schools are stipulated as follows:

"- Organize teaching and learning and other educational activities according to the objectives and general education programs for junior high school and high school levels issued by the Minister of Education and Training. Publicize the objectives, content of educational activities, financial resources, and results of educational quality assessment.

- Manage teachers and staff according to the law.

- Recruiting and receiving students; mobilizing students to go to school; managing students according to regulations of the Ministry of Education and Training.

- Implement universal education within the assigned scope.

- Mobilize, manage and use resources for educational activities. Coordinate with students' families, organizations and individuals in educational activities.

- Manage, use and maintain facilities and equipment according to state regulations.

- Organize teachers, staff and students to participate in social activities.

- Carry out activities on educational quality assessment.

- Perform other duties and powers as prescribed by law" [3].

1.2.4.3. Secondary school principals and administrators

According to Tran Kiem: in essence, human resource management in schools is to reasonably organize the labor of teachers and students, to influence them so that their behavior and activities meet the requirements of human training.

According to Kieu Nam, “The Principal is the head of the School and is the main organizer of the teaching and learning process. As both an educator and a manager, the Principal is responsible for ensuring the overall development of the School” [23].

According to Article 19, Section 1, Charter of Secondary Schools, High Schools and Multi-level General Schools. The duties and powers of the Principal are stipulated as follows:

"- Building and organizing the school apparatus.

- Implement the resolutions of the School Council.

- Develop the school development plan; develop and organize the implementation of the school year's task plan; report and evaluate the implementation results to the School Council and competent authorities.

- Establish professional groups, office groups and advisory councils in the School; appoint group leaders and deputy group leaders; propose members of the School Council to submit to competent authorities for decision.

- Manage teachers and staff; manage expertise; assign work, inspect, evaluate and classify teachers and staff; carry out commendation and discipline work for teachers and staff; recruit teachers and staff; sign labor contracts; receive and transfer teachers and staff according to State regulations.

- Manage students and student activities organized by the School; review and approve student assessment and classification results, sign and confirm transcripts, sign and confirm completion of the Primary School program for Primary School students (if any) of multi-level general schools and decide on rewards and discipline for students.

- Manage the school's finances and assets.

- Implement the State's policies and regimes for teachers, staff and students; organize the implementation of democratic regulations in the school's activities; carry out the school's educational socialization work.

- Direct the implementation of emulation movements and campaigns of the industry; implement them publicly for the School.

- Receive advanced training, professional development, and enjoy benefits and policies according to the law.

- Responsible to superiors for all assigned tasks" [3].

1.3. Theoretical basis for internal school inspection management

1.3.1. Internal school inspection

1.3.1.1. Internal audit

- Testing is to examine the reality of the matter; it is the process of measuring the set goals with the actual level of achievement of the subject in order to collect feedback information based on which the teaching, education and management processes can be controlled and adjusted. At the same time, through the test results, teachers, learners and management objects can self-control and adjust their learning and working processes.

With the above concept, testing is the process of: Collecting feedback information; Creating feedback channels; Adjusting information; Self-adjusting information of the subject.

Internal audit is the investigation, monitoring, review, control, detection, and testing of the developments and results of activities within the internal scope of the agency or unit carried out by the internal audit department, comparing the actual results with the expected results to be achieved according to the plan, thereby being able to control and adjust the management process to improve the quality and effectiveness of management within the unit.

1.3.1.2. Internal school inspection

Internal school inspection is a professional management activity of the principal (head of an educational institution) to investigate, monitor, review, control, detect, and test the developments and results of educational activities within the school or within the educational institution and evaluate whether the results of educational activities are consistent with the goals, plans, standards, and regulations set forth or not? Thereby promptly encouraging and promoting good aspects, adjusting and correcting substandard aspects to improve the quality and effectiveness of education and training of the school and educational institution.

Internal school inspection activities have been regulated in Article 22 of Decision 478/QD of the Minister of Education and Training, dated March 11, 1993, on promulgating regulations on organization and operation of the education and training inspection system: " Principals of schools and heads of educational and training institutions in the sector are responsible for using the management apparatus and staff in the unit to inspect the implementation of policies, laws, tasks, and plans of individuals and departments under their authority to consider and resolve complaints and denunciations about issues under their management responsibility.

Inspection activities are carried out regularly, publicly and democratically; inspection results are recorded in writing and archived. The Principal or Head must be responsible for these inspection conclusions. If necessary, the Principal or Head of the unit shall establish an inspection team to conduct the inspection.

In schools and units with many teachers, staff, and workers, the Principal or Head of the unit assigns a full-time or part-time staff member to act as an assistant to handle complaints and denunciations.

Principals of general schools, schools and preschool education institutions organize periodic inspections of school teachers » [24].

1.3.2. Subjects and purposes of internal school inspection

1.3.2.1. Subjects of internal school inspection

The subjects of internal inspection of the school include: Organizational and management activities of the unit; pedagogical activities of teachers, civil servants, public employees, and employees in the unit; learning and training activities of learners in terms of knowledge, skills, attitudes, emotions, etc.; inspection of the organization and management of the unit's technical and financial facilities; interactions between elements in the teaching and learning process: Teaching goals, tasks, teaching content, teaching methods and means, teaching organization forms, teachers, students, and results.

1.3.2.2. Purpose of internal school inspection

School audit activities must be regular, comprehensive, and direct to the following subjects:

- For teachers, through planned or regular testing, the school can assess the actual capacity of each individual, thereby advising, promoting, and helping the team to gradually improve their pedagogical capacity, contributing to improving the quality of education.

- For organizations and departments in the school, through checking the contents, comparing with the regulations for the Principal to evaluate the level of task implementation, thereby adjusting the plan, consulting, promoting individuals and groups; the Principal self-checks and self-adjusts the work process... contributing to the implementation of tasks, completing the assigned goals and tasks of the school.

School internal audit activities at the grassroots level must be carried out on the principle that the Head is both the subject of inspection (inspecting subordinates according to the functions and tasks of state management of education, self-inspection) and the object of inspection (publicizing activities and school management information for the school internal audit team to inspect).

1.3.3. Functions and tasks of internal school inspection

1.3.3.1. Internal school inspection function

- Establish a solid feedback channel, providing accurately processed information for principals to carry out effective management activities;

- Control, detect and prevent possible violations;

- Encourage, criticize, correct, adjust, help;

- Assessment and necessary treatment;

1.3.3.2. Internal school inspection tasks

The inspection activity has four basic tasks: Inspection, evaluation, consultation and promotion.

- Inspection: Is to review the performance of the inspected subject's tasks compared with the provisions in legal documents and instructions of management levels.

- Evaluation: Is to determine the level of achievement in performing tasks according to regulations, suitable to the context and subject to classify the test subject.

- Consulting: Is to give comments and suggestions to help the audited subject perform their tasks better and better.

- Promotion: Is the activity of stimulating, discovering, disseminating good experiences, new directions and recommendations to management levels to gradually improve the activities of the inspected subjects, contributing to the development of the national education system.

1.3.4. Content of internal school inspection

- About educational institutions:

Quantity and quality of managers, teachers and staff compared with norms; quantity and proportion of unqualified, qualified and above-standard staff and teachers; training and development work

- Regarding technical facilities:

+ Area of campus, landscape, pedagogical environment; number of classrooms, offices, practice laboratories, department rooms, library, multi-function room, medical room, collective kitchen, boarding and semi-boarding areas, parking area, toilets, playground, practice ground, multi-function house;

+ Teaching equipment, library books;

+ Maintenance and use of technical facilities.

- On implementing the education plan:

+ Admission: implement quotas, number of students for each grade and class;

+ Organize teaching, learning, implement programs, content, and teaching plans;

+ Implement professional regulations on testing, examination, and assessment of student academic performance;

+ Confirm or grant diplomas and certificates of educational institutions;

+ Pedagogical activities of teachers;

+ Implement the contents and programs of ethics, aesthetics, physical education, national defense, vocational training, care and nurturing according to regulations, including planned activities in class, after-school activities, and social activities;

+ Carry out assigned universal education tasks.

- The principal self-examines and evaluates his/her own working style, organizational and management style in the following contents:

+ Develop educational plans; scientific research plans, social service plans;

+ Management of cadres, teachers, employees and learners: recruitment; management of records of teachers, cadres, employees and learners; arrangement and use; training plan for teaching staff;

+ Implement democratic regulations, resolve complaints and denunciations in educational institutions;

+ Inspection work of the head of educational institution according to regulations;

+ Organize teachers, staff, employees and learners to participate in social activities; implement policies for teachers and learners;

+ Administrative, financial and asset management: records, books; revenue and expenditure and use of financial resources; investment in construction, use of technical facilities, preservation of public assets;

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