FINEEC has published the fourth cycle audit manual for higher education institutions

FINEEC has published the audit manual for the fourth cycle of higher education institution audits. The manual has been finalised in light of the experiences and feedback gathered during the pilot phase and will guide audits conducted between 2027 and 2030. It sets out the objectives, criteria and procedures for the audits.

The audit framework for the fourth cycle was developed in 2024-2025 through extensive collaboration with higher education institutions and key stakeholders. The framework was piloted in two institutions in spring 2026. Drawing on the feedback and experience gained during the pilot phase, the audit manual was further refined. Particular attention was paid to improving the clarity of the audit criteria and the guidance provided for self-assessment.

The manual also takes account of the ongoing revision of the Standards and Guidelines for Quality Assurance in the European Higher Education Area (ESG 2027). The criteria framework has been refined and supplemented with some new criteria arising from the ESG revision process, such as a criterion on the responsible use of artificial intelligence.

The purpose of the audit is to support the continuous enhancement of quality in higher education institutions, ensure compliance with the Standards and Guidelines for Quality Assurance in the European Higher Education Area (ESG), and support strategic management and the high-quality delivery of higher education institutions' core missions.