{"id":4249,"date":"2025-12-24T19:40:44","date_gmt":"2025-12-25T02:40:44","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4249"},"modified":"2026-01-08T02:18:14","modified_gmt":"2026-01-08T09:18:14","slug":"bao-cao-kiem-toan-noi-bo-va-quy-trinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/","title":{"rendered":"What is an internal audit report? Its role, legal regulations, and how to prepare one effectively (2026)"},"content":{"rendered":"

Internal audit reports serve as a governance "compass," helping the Board of Directors and Executive Management identify gaps in internal control and risk management systems. According to survey data from large corporations in 2025, over 851 companies with effective internal audit departments reduced at least 201% of financial losses due to operational errors or fraud. This demonstrates that the final product of an audit is not simply a document listing errors, but a tool for improving business value.<\/span><\/p>\n

In Vietnam, conducting and reporting internal audits is not only a self-driven need of businesses but also a legally mandated responsibility. <\/span>Decree 05\/2019\/ND-CP<\/span><\/a>With the strong digital transformation expected in 2026, standards for transparency and factual data in reporting are becoming increasingly stringent. This article will provide a comprehensive overview, from the legal framework to the technical aspects of professional reporting according to international IIA standards and regulations of the Ministry of Finance.<\/span><\/p>\n

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