COMPREHENSIVE SCHOOL INTERNAL AUDIT INFORMATION ON WEBSITES: THE ASPECT OF PRESENTATION
Authors: Jarutienė Aušrinė , Lamanauskas Vincentas 
Published: May 2021

In recent years, a lot of attention has been paid to internal audit problems in comprehensive schools. Seeking to analyze information about internal audits carried out in comprehensive schools, the information, which has been analyzed, is presented on websites. Results obtained during the research showed that schools encounter difficulties before presenting Internal audit data on website as well as while processing the obtained data and apparently, there is a lack of concrete directions about how this process has to be carried out. It is obvious, that Internal audit methods are applied ineffectively, it is not clear how information has to be presented and what information should be announced in public. The research showed that the content of presented information is not exhaus-tive, does not represent school evaluation process, schools do not tend to show on websites at what level they evaluated their activities, most frequently only the weakest, strongest points or areas re-quiring improvement are pointed out.
This article presents research results, which reveal comprehensive school Internal audit in-formation on websites presentation nuances. After carrying out the research, we can assert that:
• There is no common system in comprehensive schools of how to present information on school website about internal audit, access to direct information requires additional time and ef-forts.
• The dominating data presentation form is text. This form is most frequently used by town basic and comprehensive schools. Town gymnasiums use more advanced forms for disclosing in-ternal audit information (slides, tables, charts).
• Only one out of 100 comprehensive schools presented information on performed internal audit, which corresponds to Internal audit methods of recommendatory type of information presentation about carried out Internal audit report.
• Internal audit methodics in comprehensive school is not treated as important, seeking to inform the consumer about the quality of school activities, because 99% of information can be evaluated as not sufficiently exhaustive or not exhaustive. School location does not have influence on information quality.
• 84 schools did not point out which year Internal Audit methodics they were using, the con-sumer has to analyze the presented information himself.
• 67 schools did not indicate which year the audit was carried out, therefore analyzed meth-ods presented to the consumer can be interpreted differently as current year indicators, as previous year ones and so on, it becomes complicated to judge about the quality of school, information in itself loses actuality and seizes being informative.
• Out of 100 schools, which carried out Internal Audit processes, only 12 schools were pre-sented with activity assessment results. Information dissemination in schools connected with Inter-nal Audit results is not treated as a very important source for disclosing the quality of school activi-ties.
• Schools before presenting Internal Audit data on website face difficulties while processing the obtained data and apparently, there is a lack of concrete directions about how this process has to be carried out, the way information has to be presented and what data have to be pointed out seeking to reveal the school quality.
Key words: internal audit, comprehensive schools, evaluation process, school quality.