This document discusses developing internal quality assurance (IQA) systems and the role of benchmarks and performance indicators. It notes that IQA systems cannot ignore the requirements of external quality assurance (EQA) and must include EQA demands. Benchmarks define the level of achievement for a given activity, while performance indicators define the required performance to achieve benchmarks. Examples of benchmarks and indicators are provided, such as increasing student intake quality and research output. The document stresses the importance of establishing goals, quantifiable measures, and an organizational culture of transparency and accountability to support effective IQA systems.