What are the objectives of internal audit as stipulated?
The objectives of internal auditing are stipulated in Article 4 of the Regulations issued with Circular 66/2020/TT-BTC. To be specific:
Through inspection, assessment, and advisory activities, internal auditing provides independent, objective assurances and recommendations regarding the following matters:
- The internal control system of (name of the enterprise) has been established and operated appropriately to prevent, detect, and handle risks of (name of the enterprise);
- The governance processes and risk management processes of (name of the enterprise) ensure effectiveness and high efficiency;
- The operational objectives and strategic goals, as well as the plans and tasks of (name of the enterprise), are achieved.
Sincerely.
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