{"id":5855,"date":"2024-02-07T15:48:01","date_gmt":"2024-02-07T08:48:01","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=an-pham&#038;p=5855"},"modified":"2025-05-31T22:51:55","modified_gmt":"2025-05-31T15:51:55","slug":"internal-audit-regulations","status":"publish","type":"insight","link":"https:\/\/brochure.crowevietnam.vn\/en\/insights\/internal-audit-regulations\/","title":{"rendered":"Internal audit regulations"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5855\" class=\"elementor elementor-5855\" data-elementor-post-type=\"insight\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04cd84e e-flex e-con-boxed e-con e-parent\" data-id=\"04cd84e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7b79784 e-con-full e-flex e-con e-child\" data-id=\"7b79784\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-236332b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"236332b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Internal audit regulations<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d349812 elementor-widget elementor-widget-text-editor\" data-id=\"d349812\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Crowe Vietnam provides a comprehensive summary of regulations related to internal audit, helping you stay updated on the latest information and changes, while ensuring strict compliance with both Vietnamese and international auditing standards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eeb0715 e-flex e-con-boxed e-con e-parent\" data-id=\"eeb0715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ba2dc44 e-con-full e-flex e-con e-child\" data-id=\"ba2dc44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70acb66 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"70acb66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"118147942\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1181479421\" data-tab-title-id=\"e-n-tab-title-1181479421\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1181479421\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h2 style=\"font-size:18px\">1. Relevant regulations<\/h2>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1181479422\" data-tab-title-id=\"e-n-tab-title-1181479422\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1181479422\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h2 style=\"font-size:18px\">2. International regulations<\/h2>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1181479423\" data-tab-title-id=\"e-n-tab-title-1181479423\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1181479423\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h2 style=\"font-size:18px\">3. Comparison between Vietnamese and international regulations<\/h2>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1181479421\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1181479421\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-a406935 e-con-full e-flex e-con e-child\" data-id=\"a406935\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22cbeb6 elementor-widget elementor-widget-text-editor\" data-id=\"22cbeb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"text-align: left;\"><strong>Decree 05\/2019\/ND-CP<\/strong>: This decree provides an overall framework covering all matters related to the organization and implementation of internal audit activities within enterprises. <a href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/decree-05-2019-nd-cp-on-internal-audit\/\"><em>View details here<\/em><\/a><\/li><li><strong>Circular 66\/2020\/TT-BTC<\/strong>: This circular provides a sample Internal Audit Charter that enterprises can refer to when developing their own internal audit policies. <em><a href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/circular-66-2020-tt-btc-the-sample-internal-audit\/\">View details here<\/a><\/em><\/li><li><strong>Circular 8\/2021\/TT-BTC<\/strong>: Issued on January 25, 2021, this circular sets out the Vietnamese Internal Audit Standards and the professional ethics principles for internal auditors. <em><a href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/circular-8-2021-tt-btc-vietnam-internal-audit-standards\/\">View details here<\/a><\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1181479422\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1181479422\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-cbfdbc1 e-con-full e-flex e-con e-child\" data-id=\"cbfdbc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d0d4ce elementor-widget elementor-widget-text-editor\" data-id=\"5d0d4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>***Click on each item below to see detailed content<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b557b45 elementor-widget elementor-widget-text-editor\" data-id=\"b557b45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The Institute of Internal Auditors (IIA) has issued the International Professional Practices Framework (IPPF), which includes:<\/strong><\/p><p>1. Mission of Internal Audit<\/p><p>2. Mandatory Guidance, including:<\/p><ul><li>Core Principles for the Professional Practice of Internal Auditing<\/li><li>Definition of Internal Auditing<\/li><li>Code of Ethics<\/li><li>International Standards for the Professional Practice of Internal Auditing (including Attribute Standards and Performance Standards)<\/li><\/ul><p>3. Recommended Guidance, including:<\/p><ul><li>Implementation Guidance<\/li><li>Supplemental Guidance<\/li><\/ul><p>\ud83d\udc49 <strong><em>To access the full materials, visit: theiia.org<\/em><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1181479423\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1181479423\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-103ed73 e-con-full e-flex e-con e-child\" data-id=\"103ed73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcdecdc elementor-widget elementor-widget-text-editor\" data-id=\"fcdecdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Decree 05 shares substantial similarities with three key components of the International Professional Practices Framework (IPPF) issued by the Institute of Internal Auditors (IIA):<\/p><p style=\"padding-left: 40px;\">1. Code of Ethics<\/p><p style=\"padding-left: 40px;\">2. Core Principles for the Professional Practice of Internal Auditing<\/p><p style=\"padding-left: 40px;\">3. Attribute Standards<\/p><p>However, the IPPF additionally includes:<\/p><p style=\"padding-left: 40px;\">4. Definition of Internal Auditing<\/p><p style=\"padding-left: 40px;\">5. Performance Standards<\/p><p style=\"padding-left: 40px;\">6. Supporting materials, including Implementation Guidance and Supplemental Guidance<\/p><p><strong>Definition of \u201cInternal Audit\u201d: <\/strong>While Decree 05 does not provide a formal definition of internal audit, it instead outlines the \u201cObjectives of Internal Audit.\u201d In contrast, the IPPF places strong emphasis on a formal, globally accepted definition of internal audit, which serves as the foundation guiding the development of detailed standards and practices. All related standards and practices are aligned with and built upon this definition.<\/p><p><strong>Role of \u201cthe Board\u201d in approving internal audit matters: <\/strong>Decree 05 refers to certain leadership levels with approval authority but does not offer a unified definition of the \u201cBoard.\u201d Under international standards, the body approving internal audit matters must be the highest governing body of the organization \u2014 and crucially, it should include independent, non-executive members (commonly referred to as \u201cthe Board\u201d) to ensure the internal audit function\u2019s independence within the organization.<\/p><p>Decree 05 mentions the \u201cBoard of Directors\u201d for listed companies; however, in some governance structures, the board may lack independent or non-executive members, compromising its ability to safeguard internal audit independence. In such cases, the appropriate oversight body would need to be the \u201cSupervisory Board\u201d (Ban Ki\u1ec3m so\u00e1t) reporting to the General Meeting of Shareholders to ensure alignment with international expectations.<\/p><p><strong>Independence and Objectivity: <\/strong>Decree 05 appears to define independence largely at the individual level, whereas the IPPF makes a clear distinction:<\/p><ul><li>Organizational Independence refers to the structural independence of the internal audit function.<\/li><li>Individual Objectivity refers to the personal impartiality of internal auditors.<\/li><\/ul><p>The IPPF specifically highlights that these two concepts are often confused, although they carry distinctly different meanings. To clarify, the IPPF provides dedicated, detailed guidance (see Supplemental Guidance) because both concepts are fundamental pillars of effective internal auditing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41d09bb e-flex e-con-boxed e-con e-parent\" data-id=\"41d09bb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0d7ed41 e-con-full e-flex e-con e-child\" data-id=\"0d7ed41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edcaad4 elementor-widget elementor-widget-heading\" data-id=\"edcaad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Other audit insights<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2045e8 e-con-full e-flex e-con e-child\" data-id=\"a2045e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf84ec elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"2bf84ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clipboard-list\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 64h-80c0-35.3-28.7-64-64-64s-64 28.7-64 64H48C21.5 64 0 85.5 0 112v352c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V112c0-26.5-21.5-48-48-48zM96 424c-13.3 0-24-10.7-24-24s10.7-24 24-24 24 10.7 24 24-10.7 24-24 24zm0-96c-13.3 0-24-10.7-24-24s10.7-24 24-24 24 10.7 24 24-10.7 24-24 24zm0-96c-13.3 0-24-10.7-24-24s10.7-24 24-24 24 10.7 24 24-10.7 24-24 24zm96-192c13.3 0 24 10.7 24 24s-10.7 24-24 24-24-10.7-24-24 10.7-24 24-24zm128 368c0 4.4-3.6 8-8 8H168c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h144c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H168c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h144c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H168c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h144c4.4 0 8 3.6 8 8v16z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9f9be6 elementor-widget elementor-widget-heading\" data-id=\"b9f9be6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Related regulations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63141fe elementor-align-center elementor-widget elementor-widget-button\" data-id=\"63141fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/internal-audit-regulations\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c2d38a e-con-full e-flex e-con e-child\" data-id=\"8c2d38a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e6159c elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"0e6159c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-book\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 360V24c0-13.3-10.7-24-24-24H96C43 0 0 43 0 96v320c0 53 43 96 96 96h328c13.3 0 24-10.7 24-24v-16c0-7.5-3.5-14.3-8.9-18.7-4.2-15.4-4.2-59.3 0-74.7 5.4-4.3 8.9-11.1 8.9-18.6zM128 134c0-3.3 2.7-6 6-6h212c3.3 0 6 2.7 6 6v20c0 3.3-2.7 6-6 6H134c-3.3 0-6-2.7-6-6v-20zm0 64c0-3.3 2.7-6 6-6h212c3.3 0 6 2.7 6 6v20c0 3.3-2.7 6-6 6H134c-3.3 0-6-2.7-6-6v-20zm253.4 250H96c-17.7 0-32-14.3-32-32 0-17.6 14.4-32 32-32h285.4c-1.9 17.1-1.9 46.9 0 64z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d59724a elementor-widget elementor-widget-heading\" data-id=\"d59724a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Technical articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4613d13 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4613d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/articles-on-internal-audit\/\" target=\"_blank\" s=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9d7d2f e-con-full e-flex e-con e-child\" data-id=\"e9d7d2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f89384a elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"f89384a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm64 236c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-64c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-72v8c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm96-114.1v6.1H256V0h6.1c6.4 0 12.5 2.5 17 7l97.9 98c4.5 4.5 7 10.6 7 16.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdbe61d elementor-widget elementor-widget-heading\" data-id=\"fdbe61d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc11b3f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"fc11b3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/faqs-on-internal-audit\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Internal audit regulations Crowe Vietnam provides a comprehensive summary of regulations related to internal audit, helping you stay updated on the latest information and changes, while ensuring strict compliance with both Vietnamese and international auditing standards. 1. Relevant regulations 2. International regulations 3. 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