✴️✴️ Is the type of audit conducted by the entity’s internal auditors at the request of the Director of an enterprise or the head of the entity.
✴️✴️ According to the international audit standard No. 610, the internal audit “Is the control part of the unit, performing the inspection for the benefit of this unit.” Among the work performed, mainly include testing, evaluating and controlling the adequacy and effectiveness of accounting systems and internal control ”.
🍁🍁 Internal audit functions include testing, validation and evaluation. Audit content can be some or the contents such as auditing financial statements; audit of management accounting reports of enterprises and member units; compliance audits and performance audits.
🍁🍁 The scope of internal audit varies and depends on the size, structure of the entity as well as the requirements of the business managers. In addition, there is another way of classifying the audit is classified by function, according to this classification, there will be 3 types of audit: financial statement audit, operational audit and compliance audit.



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