Internal audit experience at public service units and state agencies in some countries

Abstract

Internal audit has been established in Vietnam since 1997 during the reform of the Vietnamese accounting system. In fact, with implementation, some units have organized internal audit activities effectively, helping to prevent and minimize risks, protect assets, and improve operational efficiency, making an important contribution. in the development of units as well as in economic innovation in the context of international economic integration. However, in some units there are still many limitations and problems such as: the organization of the internal audit apparatus does not ensure independence, the implementation process does not comply with audit methods and procedures, At the units, there still exist many loopholes in control activities, many negative and violations in management leading to the loss of national and unit assets, especially in public service units. in Viet Nam. Therefore, it is necessary to research good practices in the world, especially in countries similar to Vietnam that have well implemented internal audit activities, on that basis, to have proposals to improve the legal framework on Special internal audit for public service units in Vietnam.