Internal auditing is an assessment activity that is established as a service to the organization. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. However, the significant role of internal audit has not really worked in Vietnam. The article shows experiences of internal auditing in accordance with international practices and applied in Vietnam in the present context. |
