4.1. Audit Matrix for Inter-State Credit Recognition
Institutions implementing the Academic Bank of Credits framework must establish a standardised readiness audit matrix to govern cross-state academic mobility. The decision to operationalise an institutional audit protocol rests on the necessity of aligning diverse state university regulations with national digital architectures. Under the national mandate, the Academic Bank of Credits functions as a virtual repository that manages the opening, closing, and verification of individual student accounts, permitting learners to accumulate and redeem credits earned across online and traditional learning modalities for up to seven years (National Education Policy 2020 and the Academic Bank of Credits System in the Context of Educational Development in India, 2023). To operationalise these requirements without administrative friction, the proposed audit criteria focus on three practical dimensions: credit accrual verification, credit transfer protocols, and credit redemption workflows. According to the regulatory guidelines, the Academic Bank of Credits operates as a national facility designed to foster multidisciplinary curricula and facilitate seamless inter-institutional mobility across higher education institutions (Establishment and Operation of Academic Bank of Credits (ABC) in Higher Education, 2021). Applying this audit matrix requires university registrars and academic councils to evaluate departmental readiness against statutory credit validation rules before endorsing inter-state transfers. Rather than relying on disparate bilateral agreements, participating institutions utilise the audit framework to assess technical readiness, align curricular structures, and maintain verifiable records in student academic accounts. This systematic auditing procedure ensures that participating universities uphold consistent standards during credit recognition, thereby operationalising flexible curricular pathways across regional boundaries.