摘要：The present study identified the structural requirements for auditing educational and research processes in universities. The problem posed in this research is the lack of specific and appropriate structural dimensions for educational and research auditing. The study is descriptive and used the exploratory method. Questionnaires were used to collect data. Data analysis revealed that formalization elements, formation of an official division of specialized professional staff, an organizational chart and activities organized using a horizontal complexity approach are structural requirements for auditing the educational and research processes.
关键词：AUDITING; EDUCATION AND RESEARCH; HORIZONTAL COMPLEXITY; STRUCTURAL REQUIREMENTS
