CIRCULAR 66/2020/TT-BTC DATE 10 JULY 2020 - Model Internal Audit activity charter for enterprise

CIRCULAR 66/2020/TT-BTC DATE 10 JULY 2020 - Model Internal Audit activity charter for enterprise

The circular guidance model internal audit activity charter that is the reference for enterprise in preparing the internal audit charter:

1. The internal audit Charter of the entity must include at least the contents specified in Clause 1, Article 12 of Decree No. 05/2019 / ND-CP, including: objectives, scope of cctivities, positions, tasks, powers and responsibilities of the internal audit department within the entity and relationships with other departments; including the requirements for independence, objectivity, basic principles, requirements for professional qualifications, quality assurance of internal audit and other relevant contents.
2. Enterprise reference the model internal audit activity charter at the appendix of this circular to establish the Charter for internal audit, to ensure compliance with the Government's Decree No. 05/2019 / ND-CP date 22 January 2019 on internal audit, current regulations, organizational structure and operation of the entity.

This Circular shall be in effect on September 1st, 2020.