Internal Quality Audit: 2 Stages of Implementation, Examples, and Benefits

Internal Quality Audit is the matching of institutional activities with educational quality standards. Both learning activities, research, and community service. This process is carried out internally, led by the head of the audit team and composed of several auditors.

Its strategic role means this process cannot be undertaken haphazardly. The internal audit team responsible for this process must possess audit principles and an understanding of the internal quality management system. Thus, audits can serve as a control tool for improving the institution's quality.

What is an Internal Quality Audit?

An Internal Quality Audit is a systematic examination and review of a higher education institution to ensure that activities at the institution comply with procedures and that the results meet standards to achieve the institution's goals.

So, an Internal Quality Audit (AMI) is not an assessment, but a matching of conformity between implementation and the planning of a particular program. For universities, AMI is one way of evaluating compliance with standards within the SPMI, which every university must develop. 

As of 13 October 2026, Article 67 paragraph (1) of Regulation of the Minister of Higher Education, Science, and Technology (Permendiktisaintek) No. 39 of 2025 on Quality Assurance in Higher Education states that universities must carry out internal quality assurance by developing an Internal Quality Assurance System (SPMI). According to Article 68 paragraph (2), evaluation of compliance with standards within the SPMI is carried out periodically through monitoring, self-evaluation, internal quality audits, assessments, and/or other methods determined by the university. This regulation replaces Permendikbudristek No. 53 of 2023, which had previously revoked Permenristekdikti No. 62 of 2016.

An internal quality audit is different from a review by the Internal Supervisory Unit (SPI). The difference between the two is discussed in the article SPI vs SPMI in Higher Education.

What Is the Purpose of an Internal Quality Audit?

The primary purpose of an internal quality audit is to ensure that activities comply with established quality standards. Furthermore, universities aim to achieve several objectives through the audit process, including the following.

1. Ensure Compliance with Education Quality Standards

Ensure that the institution complies with standards and implements them in line with the specified quality of education, namely the National Higher Education Standards (SN Dikti) and the higher education standards set by the university itself. In this way, the audit can prevent deviations from standards that negatively affect graduate quality and the institution's reputation.

2. Support the Accreditation Process

Audit results can be used as important material and components in preparing higher education accreditation reports. Data and information from the audit process can demonstrate an institution's compliance with accreditation criteria.

3. Increase the effectiveness and efficiency of the Quality Management System

Another purpose of conducting internal quality audits is to identify bottlenecks and opportunities for improvement in operational areas. This allows the quality management system to continuously improve its performance.

4. Increase Stakeholder Satisfaction

This audit also plays a role in ensuring the needs and expectations stakeholders fulfilled, both students, lecturers or educational staff, graduate users, cooperation partners, and the community. 

Audits result in improvements in the quality of learning, administration, and public trust in higher education.

5. Building a Quality Culture

Audits help institutions build a quality culture that leads to continuous quality improvement. This culture of quality refers to a culture where each unit can conduct self-evaluations, audit findings are viewed as a tool for improvement, and quality becomes part of the work ethic.

What Are the Stages of Conducting an Internal Quality Audit?

1. Document Audit

In common practice at universities (not a fixed regulatory provision), the first stage of an internal quality audit is a document audit. This audit assesses the adequacy of the organization's system documents, quality assurance, and documents for meeting the specified standard requirements. The document audit is carried out in the office by each member of the audit team.

This audit process produces a checklist and field audit readiness. Furthermore, the following are the document audit stages in AMI. 

• The audit team leader received the AMI material documents
• The audit team leader informs the audit team members of the auditee's identity, audit scope, and related documents.
• The audit team leader assigns tasks to team members.
• Each audit team member reviews and cross-checks the documents. They then create a checklist or list of questions based on the SPMI document audit results for further verification during a field audit or visit.

2. Field Audit

A field audit is an inspection conducted to determine whether the standards set out in the SPMI standard documents or those promised are being met. This audit also ensures that the SPMI documents have been implemented properly and in accordance with regulations.

• Opening meeting – the team leader and members introduce themselves, convey the audit objectives, scope, areas to be audited, and the audit schedule plan.
• Collection of audit evidence and audit performance – from an interview with stakeholders or managers, examination of documents or records, observation of processes or activities, and field conditions. Audit objects can include documentation, materials, personnel, processes, and equipment.
• Audit evidence search – auditors trace evidence to ensure the accuracy of their findings.
• Auditor meeting or findings meeting – before preparing the audit report, the audit team studies the audit evidence, groups the evidence based on standards or criteria, completes the non-conformance form, reviews all non-conformances, prepares the audit conclusion, and the closing meeting agenda.
• Closing meeting – discuss audit findings for agreement, the audit leader and auditee sign the audit findings list, and the audit leader submits the PTK form to analyze the causes of non-conformities and follow-up plans for each audit finding.
• Preparation of audit reports and PTK – the audit team prepares a report that includes the objectives, scope, audit program, auditor, implementation date, audited area, supporting evidence, list of findings, quality improvement suggestions, and audit conclusions.

What Are Examples of Internal Quality Audit Results?

To get a clear illustration, below is an illustrative example of internal quality audit results for a management study program at a university. The institution name and data are fictitious, and this example is presented descriptively.

1. Summary of Audit Results

Based on an internal quality audit, it was found that most academic activities were carried out in accordance with the standards set out in the SPMI. However, there were still several non-conformities that required follow-up.

2. Audit Findings

• Minor nonconformity – Semester Learning Plan (RPS) documents for several courses have not been updated according to the latest curriculum.
• Observation – monitoring and evaluation of the learning process has been carried out, but documentation of the evaluation results has not been stored centrally.

3. Recommendations

• Study programs need to update the RPS periodically and ensure its compliance with the applicable curriculum.
• The learning monitoring and evaluation documentation system needs to be improved to make it more organized and easier to trace.

4. Conclusion

The implementation of the academic quality standards of the Management Study Program is quite effective, but improvements are needed in the documentation and document updating aspects to support continuous quality improvement.

What Are the Benefits of an Internal Quality Audit for Universities?

Internal quality audits play a crucial role in ensuring that all higher education activities meet standards and support continuous quality improvement. Furthermore, internal quality audits offer several benefits, including:

• Ensuring that the goals, educational standards, and values of the college are implemented according to regulations.
• Ensuring compliance of implementation or achievement of objectives with applicable standards.
• Ensure accountability for the implementation of standards.
• Identifying areas of improvement to mitigate risks, such as legal, quality, financial, compliance, strategic, operational, and reputational risks.

Universities that want to manage the AMI cycle, from audit planning to follow-up monitoring, in one system can see Audithink for educational institutions.

FAQ About Internal Quality Audits

See also:

• Internal Audit Management Review: Purpose, Agenda, Checklist, and Template

Conclusion

An Internal Quality Audit is an examination that ensures that higher education institutions' activities are carried out according to procedures and that the results meet standards. The audit, conducted by an internal audit team, requires a thorough and adequate understanding of the audit process. 

Considering that audits are often hampered by limited resources, insufficient time capacity, and incompetence with the latest technology.

This situation leads to a decline in the quality of audit findings, suboptimal coverage, and less targeted recommendations. To prevent this from happening, institutions can use Audithink audit application as a solution so the audit process can run efficiently and effectively.

This application is equipped with audit planning, notifications, follow-up monitoring, and automatic reports. It allows audit work to be monitored centrally more easily. Schedule an app demo now or contact the Audithink team to help customize it to your needs.