Vietnamese Standards for internal auditing from April 1, 2021

Vietnamese Standards for internal auditing from April 1, 2021
Duc Thao

Recently, the Ministry of Finance of Vietnam issued Circular 8/2021/TT-BTC on the Vietnamese Standards and the Code of Ethics for Internal Auditing.

The Vietnamese Standards for internal auditing are set of mandatory principles which apply to enterprises, regulatory agencies, public sector entities. Attribute standards in Vietnam include:

  • 1000 - Purpose, Authority, and Responsibility
  • 1010 - Recognizing Mandatory Guidance in the Internal Audit Charter

  • 1100 - Independence and Objectivity

  • 1110 - Organizational Independence

  • 1111 - Direct Interaction with the Board

  • 1112 - Chief Audit Executive Roles Beyond Internal Auditing

  • 1120 - Individual Objectivity

  • 1130 - Impairment to Independence or Objectivity

  • 1200 - Proficiency and Due Professional Care

  • 1210 - Proficiency

  • 1220 - Due Professional Care

  • 1230 - Continuing Professional Development

  • 1300 - Quality Assurance and Improvement Program

  • ...

More details can be found in Vietnam's Circular 8/2021/TT-BTC, effective from April 1, 2021.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

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