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:
- 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.
- 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.