Purpose. Developing an internal assessment and quality assurance system at Ukrainian universities to increase their competitiveness in the context of globalization and internationalization of higher education. Methodology. The use of systemic, structural-functional, institutional approaches provides an opportunity to study international experience in assessing the quality of higher education and find ways to implement it in Ukrainian realities. The use of methods of analysis, synthesis, generalization, comparison, expert assessment allows the authors to develop a system of internal audit at universities. The use of a qualimetric approach allowed the authors to propose an algorithm for calculating the quality of higher education at universities based on a set of quantitative indicators. Findings. The analysis of international experience in ensuring the competitiveness of higher education made it possible to identify the criteria by which the quality of education is assessed, to develop an algorithm for conducting an internal assessment of the quality of higher education and to determine the mechanism for its control at Ukrainian universities. Education quality assessment at a university consists of an analysis of basic management processes, complementary processes and improvement processes. The level of functioning of these processes affects the quality of higher education, which, in turn, makes it possible to substantiate the factors of further increasing of the productivity of the university in the provision of educational services. Originality. A strategy has been developed for creating a system of internal quality assurance in higher education at Ukrainian universities. It can be realized through the identification of advantages and disadvantages, opportunities and threats of conducting an internal audit of the quality of higher education, as well as by analyzing international experience in ensuring the competitiveness of higher education, which is summarized in the relevant quality standards. An algorithm has been developed for assessing the quality of higher education at Ukrainian universities and the specificity of educational activity management has been determined on the basis of a qualitative assessment of the quality (utility) of educational services. Practical value. The results of the study can be used to implement and/or improve the mechanism of internal audit of the system of education quality at universities.

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