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