Finnish HEIs decide on their own quality systems, and the comprehensiveness, functioning and effectiveness of the systems are evaluated in the audits. Thus, the audit approach corresponds to the principle of enhancement-led evaluation, which has become a strong tradition in the Finnish evaluation practice. According to the audit reports and feedback received from HEIs, the audits have enhanced the systematic development of quality systems and operating methods. The audits have also led to the creation of exceptionally comprehensive evaluation material on the Finnish higher education system, which also enables comparisons in the field. All Finnish HEIs will be audited, or at least their audits will begin, by the end of.