HISTORY AND DEVELOPMENT OF INTERNAL AUDIT

TABLE OF CONTENTS
LIST OF ABBREVIATIONS
LIST OF TABLES
LIST OF FIGURES
INTRODUCTION
Rationale of the research
Literature Review
Review of International Studies
Review of Vietnamese Studies
Research Objectives and Questions
Research Objects and Scopes
Research Methodology
Research Structure
CHAPTER 1: THEORETICAL BASIS OF INTERNAL AUDIT

CHAPTER 2: THE STATUS OF ORGANIZATION OF INTERNAL AUDIT IN VIETNAM

CHAPTER 3: ASSESSMENT IN THE STATUS OF INTERNAL AUDIT ORGANIZATION

IN VIETNAM

CHAPTER I: THEORETICAL BASIS OF INTERNAL AUDIT

1.1 History and development of internal audit in the world
1.1.1 Overview of audit
1.1.2 The process of formation and development of internal audit in the world
1.1.3 Concept, nature, principles of internal audit
1.2 Organizational of internal audit
1.2.1 Types of audits of internal audits
1.2.2 Contents of internal audit organization
1.2.3 Organizing internal audit
1.2.4 Internal audit process
CHAPTER 2: THE STATUS ON INTERNAL AUDIT IN VIETNAM
2.1 General characteristics of internal audit in Vietnam
2.1.1 The process of formation and development of internal audit in Vietnam
2.1.2 Internal control system in Vietnamese companies with internal audit
organization
2.2 Situation of of organization of internal audit in Vietnam
2.2.1. Organizing internal audit activities at Vietnam
2.2.2. Organizational apparatus of internal audit in Vietnam
CHAPTER 3: ASSESSMENT IN THE STATUS OF INTERNAL AUDIT IN VIET
NAM
3.1 Comments to complete internal audit organization in Vietnam
3.1.1 Advantages
 3.1.2 Disadvantages
3.2 Solutions to complete internal audit organization in Vietnam
CONCLUSION
REFERENCES
Auditing and Assurance Services 6th Edition - Alvin Arens, Randal J.Elder, Mark
S.Beasley, Chris E. Hogan Internal Auditing - Assurance and Advisory Services 4th
Edition - Urton L. Anderson, Michael J. Head, Sridhar Rmanoorti, Cris Riddle, Mark
Salamsick, Paul J. Sobel (Internal Audit Foundation).
Lecturer on Auditing Theory, Prof. Dr. Nguyen Quang Quynh - Assoc. Dr. Nguyen Thi
Phuong Hoa (Editor), Publication 2017.
Research on internal control in non-life insurance companies in Vietnam - Trinh Viet
Giang, 2022.
The impact of internal control on financial performance of Vietnamese garment
enterprises – MBA. Do Thi Thanh, Publication 2021.
Research on internal audit in Vietnamese steel industry enterprises - MBA. Nguyen Thi
Tuan, Publication 2020
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