“…Thus, in countries where private social investments in the form of paid educational services in higher education provided by private universities prevail, quality and effectiveness, due to high flexibility and adaptability, are assessed with the help of internal monitoring, control, and audit of private universities, with dual systems of control and audit (internal and external; Kızılay and Ödemiş, 2021). In contrast, state universities, which rely on funding from the state budget, also rely primarily on external monitoring and control-university ratings (Akah et al, 2022;Negash et al, 2022).…”