In their feedback, HEIs have expressed the wish that second-round audits would go deeper into the operations of HEIs than the first audits and that audits be more closely linked to the strategic goals of individual institutions. Compared to the European quality assurance principles, the Finnish audit model has encompassed nearly all higher education activities. HEIs have also expressed their wish to have a quality label that they could use in international cooperation. Based on all this, the second-round audit procedure will focus more closely on the quality management of degree education. Samples of degree education will consist of degree programmes, some of which are selected by the institutions themselves,.
