TRAO ĐỔI VỀ KIỂM TOÁN NỘI BỘ TẠI CÁC ĐƠN VỊ SỰ NGHIỆP CÔNG LẬP

Abstract

In line with the development of the society and economy, our Party and State have consistently focused on innovating organizational system and enhancing financial management, as well as strengthening inspection and control activities within public sector entities. This includes emphasizing the role of internal audit in improving operational effectiveness, preventing and minimizing fraudulent activities, and reducing the risk of state property loss within public non-business entities. The article discusses the current situation and proposes solutions to enhance the quality and effectiveness of internal audit within public sector entities.