What are the Standards for Internal Auditors?

19:27, 10/07/2024

The content is stipulated in Decree 05/2019/ND-CP just promulgated by the Government of Vietnam on January 22, 2019, specifying the activities of internal audit.

Accordingly, Decree 05 stipulates that individuals engaged in internal audit work must meet the following standards:

- Hold a university degree or higher in relevant majors that meet the audit requirements, have full knowledge, and be continuously updated on the fields assigned to perform internal audits.- Have at least 05 years of working experience according to the trained major or at least 03 years of working at the current unit or at least 03 years of working in audit, accounting, or inspection.- Possess general knowledge and understanding of the law and the operations of the unit; have the ability to collect, analyze, evaluate, and aggregate information; have knowledge and skills in internal auditing.- Not having been disciplined at the level of a warning or higher due to violations in economic, financial, or accounting management or not currently undergoing disciplinary execution.- Other standards as prescribed by the unit.

See details Decree 05/2019/ND-CP effective from April 01, 2019.

- Thao Uyen -

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