Hoàn thiện tổ chức kiểm toán nội bộ tại tổng công ty thuốc lá việt nam TT TIENG ANH

MINISTRY OF EDUCATION AND TRAINING HANOI UNIVERSITY OF BUSINESS AND TECHNOLOGY  DANG VAN QUANG COMPLETING THE INTERNAL AUDIT ORGANIZATION AT VIETNAM NATIONAL TOBACCO CORPORATION Major: Business Administration Code: 9.34.01.01 SUMMARY OF DOCTORAL THESIS HA NOI, 2021 i THE WORK WAS COMPLETED AT: HANOI UNIVERSITY OF BUSINESS AND TECHNOLOGY Suppervisors: ASSOC PROF DR DANG VAN THANH ASSOC PROF DR CHUC ANH TU REVIEWER 1: ……………………………… REVIEWER 2: ……………………………… REVIEWER 3: ……………………………… The thesis will be defended in front of the University's Thesis Evaluation Council, meeting at the Hanoi University of Business and Technology At ……h …… date ……month…….2020 The thesis can be found at: - The National Library - The Library of Hanoi University of Business and Technology 1 Urgency of research topics It is a tool to check the factors that help manage the operator and manage the business effectively, as well as a tool to check, analyze and evaluate the quality of the accounting system and the system The system of inspection content is uniform in order to limit standards and ensure the reliability of information economic policies The content of the audit has been completed and been a part configuration of the economic management tool that cannot be separated in the operation of the enterprise In Vietnam, internal audit appeared in 1997 in the process of improving the accounting system of Vietnam, marked by the work of the Ministry of Finance issued Decision No 832-TC / QD / CDKT, October 28, 1997 on regulations on internal audit applicable to stateowned enterprises In fact, after more than 20 years of implementation, many economic organizations and businesses have actively organized and operated the internal audit, initially made some positive contributions in the management and operation of the business However, so far, there are still many limitations and obstacles from the perspective and perception of internal audit to the organizational model and method of conducting at enterprises Many managers, as owners' representatives at state-owned enterprises, not want or care to organize or set up an internal audit department or the establishment is just a formality Awareness of internal audit is generally incomplete and inadequate The Vietnam National Tobacco Corporation is a state-owned enterprise in the processing industry During more than 30 years of construction and development, the Corporation always promptly builds and transforms its operational organizational model in accordance with the requirements and tasks in each development period of the country In parallel with the implementation of the restructuring project To ensure efficiency in business operations, operational management, the Vietnam National Tobacco Corporation has established a strong enough internal control system to promptly prevent and detect violations during its operation Facing innovation requirements and realizing the importance of internal audit for businesses, along with the process of learning the reality of control and internal audit activities at Vietnam National Tobacco Corporation, the PhD student selected the topic Research topic:“Completing the internal audit organization at Vietnam National Tobacco Corporation” by the PhD thesis in economics Research objective 2.1 General objective The thesis researches and proposes solutions to improve the internal audit organization at Vietnam National Tobacco Corporation on the basis of compliance with the law, suitable operation and management characteristics, contributing to building an audit system Internal audit becomes an effective management tool in managing and operating business activities at enterprises in general and at Vietnam National Tobacco Corporation in particular 2.2 The specific objectives The specific research objectives of the thesis include: - Systematize theories on internal inspection and internal inspection organization in enterprises; - Researching and evaluating the current situation of internal audit organization at Vietnam National Tobacco Corporation, including: Organizational apparatus, organization of internal audit activities, pointing out the achieved results as well as shortcomings limitations in the organization, construction and operation of internal audit at Vietnam National Tobacco Corporation; - Proposing solutions to improve the capacity, efficiency and effectiveness of internal audit at Vietnam National Tobacco Corporation; contributing to strengthening risk management; protecting assets and improving quality and efficiency of business management of enterprises and the State Research subject and scope 3.1 Subject of study : The topic delves into the theory and practice of internal audit, studies the internal audit organization in state-owned enterprises, in which the study focuses on the organization of the internal audit apparatus and operational organization internal audit action 3.2 Research scope: The thesis studies the actual organization of internal audit at Vietnam National Tobacco Corporation from 2016 to present Research Methods 4.1 Methodology The thesis has used the method of dialectical materialism and historical materialism of philosophy as the fundamental basis for theoretical research and practical evaluation 4.2 Technical method - The method of data collection: - Data processing method: Scientific and practical significance of the research topic 5.1 Theoretically: Thesis makes the rationale for internal audit, thereby establishing the role and necessity of internal audit for enterprises in general and state-owned enterprises in particular The research thesis synthesizes the experiences of organizing internal audit of some countries in the world and draws lessons from experience for Vietnam, the applicability in state-owned enterprises The thesis analyzes the factors affecting the organization of internal audit in enterprises, including objective factors: Legalization, the interest of professional organizations of accounting and auditing…Subjective factors: Manager's perception, organizational structure, production and business processes, scale of operation… 5.2 On the practical side On the basis of theoretical research, present the implementation of machine organization and organization of internal audit activities at Vietnam National Tobacco Corporation, positive results achieved as well as limitations, existence and the kernel of the people are being at, limit The solutions proposed by the thesis will contribute to perfecting and improving the efficiency of the internal audit organization at Vietnam National Tobacco Corporation, thereby helping the company strengthen risk management, limit mistakes as well as improve risk management protect the property of the unit, of the state At the same time, contributing to the building of effective management tools in the economic management mechanism of the state The research results will contribute to raising the awareness of managers about the organization, construction and operation of the internal audit department in their operations, thereby contributing to building a stable and developing economy Structure of the thesis In addition to the beginning, the end, the appendix The content of the thesis is structured into three chapters Chapter 1: Theoretical basis of internal audit organization in enterprises Chapter 2: Actual situation of internal audit organization at Vietnam National Tobacco Corporation Chapter 3: Solutions to improve internal audit organization at Vietnam National Tobacco Corporation CHAPTER 1: THEORETICAL BASIS OF INTERNAL AUDIT ORGANIZATION IN ENTERPRISES 1.1 General overview of internal audit in enterprises 1.1.1 The nature of internal audit 1.1.1.1 Internal audit with risk management in the enterprise Risk management is the process of approaching risk in a scientific, comprehensive, continuous and systematic way in order to identify, control, prevent and minimize losses and adverse effects of risk management and at the same time find ways to turn risks into opportunities for success The goal of risk management is not only risk reduction, but also effective and comprehensive risk management, as a basis for preserving and developing the organization's values In other words, risk management helps management to make accurate and effective decisions; minimize damage during unit operation Internal audit will contribute to the effective governance of the entity if the conditions for enhancing the independence and professionalism of the internal audit are met Therefore, the unit should give priority to establishing a professional internal audit function, considering this as an effective tool in the management and administration activities of the unit 1.1.1.2 Internal audit concept Internal audit is an independent activity of internal auditors to examine and evaluate the adequacy and effectiveness of the internal control system, thereby giving evaluation and consulting opinions for managers in the management and operation of the unit 1.1.2 Roles, functions, and duties of internal audit 1.1.2.1 The role of internal audit Firstly, internal audit is an essential control tool to help managers evaluate, analyze and adjust business strategies of enterprises Second, internal audit contributes to preventing and minimizing risks in business activities Third, internal audit contributes to ensuring the quality and reliability of economic and financial information Fourth, internal audit helps save costs and improve operational efficiency 1.1.2.2 Functions of internal audit First, the assurance function: Internal audit ensures and confirms the reliability of financial information, analyzes current business strategies and predicts future operations Secondly, the consulting function: Internal audit of the organization and control of the information and communication system, supporting the management unit, preventing and overcoming risks in the operation of the enterprise Third, the function of monitoring and controlling economic and financial activities of enterprises: In the market economy mechanism, the main goal of enterprises is to maximize profits 1.1.2.3 Internal audit duties According to the provisions of Article 39 of Law on Accounting No 88/2015/QH13, effective from January 1, 2017 Internal auditors have the following tasks: First, checking the suitability, effectiveness and efficiency of the internal control system; Second, checking and confirming the quality and reliability of economic and financial information of financial statements and management accounting reports before submitting them for approval; Third, inspecting the compliance with operating principles, management, compliance with the law, financial and accounting regimes, policies, resolutions and decisions of the leadership of the accounting unit; Fourth, detecting loopholes, weaknesses, frauds in the management and protection of assets of the unit; proposing solutions to improve and perfect the management and operation system of the accounting unit 1.1.3 Legal regulations on internal audit in Vietnamese enterprises The 2013 Constitution of the Socialist Republic of Vietnam has regulations on the ownership regime of national and public property, and stipulates the authority of the National Assembly and the Government Law on State Audit No.37/2005/QH11 of 2005 has separate article regulations on Internal Audit as well as responsibilities of Internal Audit in organizing and guiding Internal Audit and should be used as an extension arm of State Audit Law on State Budget No.83/2015/QH13, in Clause 3, Article 29 stipulates: “Tasks of ministries, ministerial-level agencies, Governmental agencies and other central agencies; Accounting Law No 88/2015/QH13, regulation 39: "Audit content is the work of checking, evaluating, supervising the complete calculation, contract and owner of internal control", and stipulates the tasks internal audit services Decree No 05/2019/ND-CP, dated January 22, 2019, detailing internal audit in enterprises, state agencies, and non-business units Circular No 66/2020/TT-BTC on the internal audit model regulations applicable to enterprises as well as promulgating a system of standards on internal audit 1.2 Organization of internal audit in enterprises 1.2.1 Concept of internal audit organization Internal audit organization is the organization of the apparatus and organization of internal audit work in order to perform the functions and tasks of internal audit, to meet the requirements of administration, operation management and other internal audit activities Other management requirements at the unit 1.2.2 Principles of internal audit organization - First, the principle of compliance: - Second, the principle of independence: - Third, the principle of objectivity: - Fourth, the principle of relevance and effectiveness: - Fifth, professional principles: 1.2.3 Contents of internal audit organization 1.2.3.1 Organization of the internal audit apparatus a Organize the internal audit apparatus according to the scope of activities - Organizational model of centralized internal audit apparatus - Organizational model of distributed internal audit apparatus - Mixed internal audit apparatus organizational model (both centralized and distributed) b Organize internal audit according to organizational structure - Organize the internal audit apparatus under the Board of Directors - Internal audit organization under the Board of Directors: - Organization of the internal audit apparatus under the Audit Committeec 1.2.3.2 Organize internal audit activities a Content organization of internal audit activities Depending on the purpose and object of the audit, internal audit has the following main contents: Financial audit; Operational audit; Compliance audit b Organize internal audit process In internal audit activities, the work performed by the auditor is shown through the following steps: preparing for the audit, performing the audit, ending the audit and checking the audit recommendation - Audit preparation: In this phase, the Internal Audit will conduct the preparation of work for the audit, including: Preparation of annual audit plan, detailed audit plan - Audit performance phase: During this stage, internal auditors conduct tests of controls to collect evidence for evaluating the effectiveness of internal 11 Second: The internal audit apparatus should be organized in accordance with the scale and characteristics of production and business activities, with emphasis on ensuring the independence and objectivity of the internal audit department Third: The object and scope of internal audit must cover all activities of the enterprise, on the content of internal audit that needs to be expanded, focusing on the assessment of compliance with laws and policies, assessment of effectiveness, efficiency, economics in operation and assessment, ensuring the trustworthiness of economic and financial information Fourth: Auditing methods and processes need to be scientifically developed and applied, in which it is necessary to focus on implementing the approach based on risk identification and assessment Fifth: It is necessary to ensure professionalism in the organization of construction and operation of internal audit 1.4 Factors affecting the organization of internal audit in enterprises 1.4.1 Inner factor 1.4.2 External factors Conclusion Chapter 12 CHAPTER 2: ACTUAL SITUATION OF INTERNAL AUDIT ORGANIZATION AT VIETNAM NATIONAL TOBACCO CORPORATION 2.1 Overview of Vietnam National Tobacco Corporation 2.1.1 The process of formation and development 2.1.2 Functions and duties 2.1.2.1 Functions 2.1.2.2 Duties 2.1.3 The characteristics of the Vietnam National Tobacco Corporation affect the internal audit organization 2.1.3.1 Characteristics of business operations and production technology processes 2.1.3.2 Features of the organizational structure of the business management apparatus 2.1.3.3 Features of equity management 2.1.3.4 Characteristics of internal control at the Corporation 2.1.4 Situation and results of production, business, investment and development of the Corporation in the period of 2018-2020 2.2 Current status of internal audit organization at Vietnam National Tobacco Corporation 2.2.1 Organizational status of the internal audit apparatus At the Vietnam National Tobacco Corporation as well as the member companies, the internal control committee is set up The Internal Control Board is organized under the Members' Council to perform the same functions under the direction and assignment of tasks of the Committee for Management of State Capital at Enterprises and the Members' Council 2.2.1.1 Duties, functions and operating principles of the Internal Control Board a Duties of the Internal Control Boar 13 - To assist the Members' Council in inspecting and supervising production, business and management and administration activities in the parent company - subsidiary company complex; - To perform the tasks assigned by the Members' Council to inspect and supervise the executive activities of the General Director - To controll compliance with laws, policies, financial and accounting regimes, management regimes and the observance of policies, resolutions and decisions of the Board of members of the Corporation - To inspect and to supervise the operation and evaluate the efficiency of production and business of the Corporation; b Functions of the Internal Control Boar - To evaluate, examine and review the effectiveness and efficiency of the internal control and risk management systems - To inspect and check the consistency, system and suitability in making statistics, making financial statements, performing accounting tasks of the Corporation - To supervise the management and administration of the Board of Directors - To appraisal reports on management performance of the Members' Council - To assess the completeness, legality and truthfulness of financial statements, - To attending and participating in discussions at meetings of the Board of members and other meetings of the company c Operating principles of the Internal Control Board - Principles of compliance: - Independence principle: - Principle of objectivity: 14 2.2.1.2 Standards, powers and responsibilities of controllers a Standards of controller b Powers of controller c Responsibilities of the controller 2.2.2 Current status of internal audit organization at Vietnam National Tobacco Corporation 2.2.2.1 Organize internal inspection activities at the Corporation a Objectives of internal inspection b Organize content of internal inspection activities c Organize the internal inspection process at the Corporation: The internal inspection process of Vietnam National Tobacco Corporation is carried out through stages of work as follows: * Inspection preparation phase: During this phase, the Internal Control Board will take steps to prepare the conditions for the inspection to be conducted In this phase include the following work steps: Step 1: Make a survey report Step 2: Issuing an inspection decision Step 3: Prepare and approve the detailed inspection plan Step 4: Meeting the inspection team and disseminating the inspection plan * Stage of carrying out inspection activities - Announcement of inspection decision - Carry out inspection * End of inspection phase - Report on inspection results and draft inspection conclusions - Conclusion and circulation of inspection results 2.2.2.2 Organize internal audit activities The accounting system is an integral part of the internal control system, with the function of collecting, processing and providing information to help the Board of members and the Board of Directors make business decisions and management decisions Therefore, accounting inspection activities are very 15 interested by the Corporation The form of accounting inspection includes periodic inspection and extraordinary inspection a Objectives of internal testing b Contents of internal inspection c Internal inspection process The internal inspection process at the Corporation is conducted through stages: * Internal test preparation stage During this period, the Internal Control Board of the Corporation will carry out the following work steps: Step 1: Prepare the internal audit plan Step 2: Make a plan, approve the annual internal inspection plan * Internal test execution phase - Decision to establish the internal inspection team: - Announcement of inspection decision: - Do a test: - Completing the data and evidence: - Make detailed minutes to confirm with units, departments and individuals: - Notice of inspection completion, making and approving a report summarizing test results: * Stage 3: End of internal inspection During the completion of the inspection, the Internal Audit Team will carry out the following work steps: Step 1: Report the test results Step 2: Conclusion and circulation of test results Step Meeting to learn from the inspection team * Stage 4: Monitoring the implementation of test conclusions 2.3 Assessing the current situation of internal audit organization at Vietnam National Tobacco Corporation 2.3.1 These achievements 16 2.3.1.1 About the organization of the apparatus performing the internal audit function 2.3.1.2 About the organization of internal audit activities 2.3.2 Existences and limitations 2.3.2.1 Limitations in opinion and awareness about internal audit at the Corporation 2.3.2.2 Limitations on the organization of the internal audit apparatus - Firstly, about the organizational model of the internal audit apparatus: - Secondly, about the organization and personnel to perform internal audit 2.3.2.3 Limitations in organizing internal audit activities at the Corporation 2.3.3 The cause of the limitations 2.3.2.1 Subjective reasons 2.3.2.2 Objective reasons Conclusion of chapter 17 CHAPTER 3: SOLUTIONS TO IMPROVE INTERNAL AUDIT ORGANIZATION AT VIETNAM NATIONAL TOBACCO CORPORAT 3.1 Development orientation and goals of Vietnam National Tobacco Corporation in the period of 2020 - 2030 3.1.1 Development direction of Vietnam National Tobacco Corporation First: Implement governance and human resource restructuring Second: Orientation on production and business strategy Third: About production and market strategy Fourth: The direction of financial strategy Fifth: Orientation on export strategy 3.1.2 Development goals of the Corporation 3.1.2.1 Overall objectives 3.1.2.2 Detail goal 3.2 Requirements and principles for perfecting the internal audit organization at Vietnam National Tobacco Corporation 3.2.1 Requirements 18 Completing the audit of the internal audit organization at the Vietnam National Tobacco Corporation needs to meet the following requirements: Firstly, perfecting the internal audit organization must contribute to protecting the safety of assets and improving the efficiency of the use of State assets: Secondly, perfecting the internal audit organization must ensure strengthening inspection and control, safeguarding the assets and working capital of the Corporation, managing operational risks and improving the business performance of the unit taste Thirdly, perfecting the internal audit organization must meet the requirements of providing information, evaluating information to serve the requirements of business administration and management 3.2.2 Principles To perfect the internal audit organization at Vietnam National Tobacco Corporation, it is necessary to adhere to the following principles: First, the principle of compliance Second, the matching principle Third, the principle of independence and objectivity Fourth, the principle of thrift and efficiency Fifth, perfecting the internal audit organization needs to meet the requirements and trends of science and technology development 3.3 Solution to complete internal audit organization at Vietnam National Tobacco Corporation 3.3.1 Completing the organization of the internal audit apparatus 3.3.1.1 Completing the organizational structure of the internal audit apparatus The corporation is organized according to the mother-child model with a large scale of production and business activities, a large operating area with many affiliated units in many different provinces and cities In addition, the Corporation has a complex product manufacturing technology process which goes through many stages and many production workshops Those characteristics have an 19 influence on the choice of organization of the internal audit apparatus at the Corporation From the above characteristics, the author finds that in order to ensure compliance with the regulations on organization of the company model under the Enterprise Law while ensuring independence and efficiency in inspection and control activities as well as implementation of the Law on Enterprises as proper functions and duties of the Internal Auditor The Internal Audit of Vietnam National Tobacco Corporation may organize an internal audit department directly under the Members' Council 3.3.1.2 Completing the selection and appointment of internal auditors Before the requirement to establish an internal audit department to ensure efficiency in the management and administration of the unit, the Vietnam National Tobacco Corporation needs to focus on the quality of human resources to perform the internal audit work Corporations need to select and appoint internal auditors who have full standards of professional ethics as well as professional qualifications to meet job requirements 3.3.1.3 Developing internal audit regulations After organizing the apparatus and selecting the person to the internal audit, the Corporation needs to develop an internal audit regulation to ensure it is suitable with the characteristics, scale of business activities and the characteristics of the Corporation The Chief of Internal Audit is responsible for developing internal audit regulations and submitting them to the Audit Committee and Members' Council for approval 3.3.2 Completing the organization of internal audit content After organizing the apparatus and selecting the team of internal auditors, the Vietnam National Tobacco Corporation needs to develop internal audit content based on the provisions of the law as well as legal documents guidance on organization of internal audit in enterprises Corporations need to define internal audit content including: Operational audit, financial audit and compliance audit 3.3.3 Completing the organization of the internal audit process 3.3.3.1 Audit preparation stage 20 a Prepare annual audit plan In internal audit activities, the annual audit planning plays a very important role, helping the internal audit to cover all audited objects, focusing resources on high-risk activities, and helping the audits The calculation is carried out efficiently, saving time and cost and achieving the set goals Therefore, every year the Internal Audit Department of Vietnam National Tobacco Corporation needs to prepare an audit plan The annual audit plan is made based on the objectives, policies, scale and risk level of existing activities and resources, the internal audit department develops an annual internal audit plan including audit scope, audit object, audit objectives, audit time and allocation of resources b Detailed planning of internal audit As required by the standard, internal auditors are required to develop and document a plan for each audit or consultation that includes the objective, scope, timing, and allocation of resources Internal auditors should prepare a memorandum of plan to document the audit objectives, scope, risk assessment, and audit priorities The Memorandum of Understanding is also an important document for communicating audit objectives, scope, and other important information to members of the audit team 3.3.3.2 Audit implementation stage During this period, the Corporation's internal auditors carry out the work built in the detailed audit plan to collect audit evidences as a basis for making evaluation opinions and recommendations to the Members' Council on audited contents 3.3.3.3 End stage of audit After collecting audit evidence, the internal auditors will prepare an audit report and give recommendations and advice to the Board of Directors on audit content At the end of the audit, the following contents of the internal audit need to be completed: Summarizing the collected audit results and evidence, making a draft of the internal audit report; Communicate with audited units and departments; Prepare audit reports; 3.3.3.4 Stage of monitoring and checking audit recommendations 21 The Internal Audit can carry out the process of checking the implementation of recommendations in the following order: Checking the time limit, the content of the audited entity's report on the status and results of the implementation of the recommendations of the Internal Audit team; Check the actual assessment both in terms of time, content, results of the work that the audited unit and implemented according to the recommendations of the Internal Audit team; Collect evidences that the audited entity has implemented the recommendations of the internal audit team; Make minutes on the actual inspection of the implementation of conclusions of the Internal Audit team at the audited unit; The internal audit must report the results of the audited entity's implementation of the internal audit's recommendations to the Members' Council 3.3.4 Completing the organization of internal audit methods According to the experience of some countries with developed internal audit, the fact-finding process of internal audit activities at Vietnam National Tobacco Corporation, the unit can apply the audit method based on approach, identification and risk assessment After identifying and assessing the risks in the Corporation's business, the auditors will apply appropriate tests to collect and evaluate reliable evidence to serve as a basis for opinions, conclusions, and advice to unit leaders 3.3.5 Other solutions 3.3.5.1 Unifying awareness of the role of Internal Audit in the Corporation Managers need to have full and correct awareness of the role and position of internal audit in controlling, preventing and detecting mistakes in management It is necessary to have an overall and macro view of the role of internal audit The organization of the Internal Audit Department may initially increase the costs for the Corporation, but its effectiveness is extremely large, thanks to the Internal Audit Department being able to prevent and detect the acts Fraud causing loss of assets can be many times higher than the cost of organizing and maintaining the operation of the Internal Audit department Managers and 22 employees of the corporation also need to have a more positive view of internal audit 3.3.5.2 Clearly distinguish between internal audit and internal inspection and examination at the Corporation Through fact-finding about internal audit activities, the interview process with leaders and employees implementing control of Vietnam National Tobacco Corporation, the Corporation is currently undecided and still confused between inspection and supervision Internal audit with Internal Audit, therefore, in governance, control and risk management at the Corporation has not brought about clear results Therefore, at the Corporation, it is necessary to clearly distinguish between internal inspection and inspection and internal audit 3.3.5.3 Effectively and effectively use internal audit opinions in business administration and management The opinion of the Internal Audit is an important basis for managers in operating and managing business activities Therefore, during the operation of Vietnam National Tobacco Corporation, it is necessary to effectively use the opinions of auditors in a number of management and administration activities as follows: Strictly handle violations; to correct management regulations; perfecting the professional process; Strengthen risk management and hedging 3.4 Recommendations 3.4.1 Recommendations to state management agencies 3.4.1.1 Recommendations to the Ministry of Finance Early issuances of guidelines on internal audit apparatus and approach, which will help form the basis for internal audit activities; create a legal basis for professional internal auditors to operate; In addition, the state should encourage the establishment of professional associations of internal audit 3.4.1.2 Recommendations to the Ministry of Industry and Trade Pursuing to the provisions of law; directing units under their management including the Vietnam National Tobacco Corporation to conduct internal audit To thoroughly understand the leaders and employees of the Corporation, it is 23 necessary to have a proper awareness of the role of Internal Audit in controlling, preventing and detecting mistakes in management; Strengthening the training and development of audit human resources for internal audit work in both quantity and quality in order to improve the capacity of internal auditors in the industry and commerce 3.4.2 Recommendations to professional organizations and training institutions Professional organizations need to regularly open certification training courses, foster internal audit skills according to international standards and practices, and cooperate with auditing organizations of other countries to approach practices and principles disseminating, sharing experiences or supporting training high-quality human resources Through the cooperation, it is possible to update the trends for application in enterprises and new standards so that the management agency continues to improve the legal framework, and at the same time improve the professional level of the internal audit team Universities, academies, and training institutions need to equip students with knowledge of internal audit, and soon introduce the subject of internal audit into the bachelor's degree program in accounting and auditing Conclusion of chapter 24 CONCLUDE With the research on perfecting the internal audit organization at Vietnam National Tobacco Corporation, the thesis has achieved the following results: Firstly, the thesis has systematized the basic theories of internal audit in enterprises: concept, role and function of internal audit; Contents of internal audit organization include organizational structure and organization of internal audit activities in enterprises; experience in organizing internal audit in some countries around the world and lessons learned for Vietnam Secondly, the thesis has surveyed and studied the actual situation of organizing internal inspection and examination activities at the Vietnam National Tobacco Corporation On that basis, evaluate the achievements and shortcomings in the internal audit organization at the Vietnam National Tobacco Corporation These are the practical bases for providing solutions to improve the internal audit organization at Vietnam National Tobacco Corporation Thirdly, the thesis proposes a solution to improve the organization of internal audit at Vietnam National Tobacco Corporation, including: Unifying awareness of the role of internal audit in the Corporation; clearly distinguish between internal audit and internal inspection and examination at the Corporation; perfecting the organization of the internal audit apparatus; perfecting the work organization in the internal audit process; apply appropriate audit methods; effectively and efficiently use the ideas of the internal audit in business administration and management The solutions are given in the context that the legal framework on internal audit has been completed, so it will be the basis for the organization and organization of internal audit activities at Vietnam National Tobacco Corporation Fourthly, the thesis makes a number of recommendations to State management agencies, professional organizations, and universities to effectively implement and deploy solutions 25 LIST OF RELATED RESEARCH WORKS PUBLISHED BY AUTHOR Organization of internal audit in State-owned enterprises, Accounting and Auditing Review, No + 2/2021 (208 + 209), pp 76-79 The role of internal audit in improving management and use of State-owned assets, Proceedings of the Scientific Conference, Office of the National Assembly January 2021, pp 45-48 Completing the internal audit system to meet innovation requirements, Accounting and Auditing Review, March 2020 issue (198), pp 58-60 Internal audit in enterprises in Vietnam, current situation and solutions, Accounting and Auditing Review, No 10/2017, pp 56.58 Using evidence collection techniques in audit activities, Accounting and Auditing Review, No 1+2/2017(160+161), pp 66-67 Audit records – Authentication of functions and organization of records, Journal of Accounting and Auditing No 5/2016 (150), pages No 50-51 Developing accounting and auditing human resources to meet integration requirements, Proceedings of the International Scientific Conference, Financial Publishing House in 2019, pp 270-273 The importance of scientific research results with training at doctoral and doctoral levels, Proceedings of the Scientific Conference, Hanoi University of Business and Technology, Thanh Nien Publishing House 2020, pp 154-157 Discuss about building a business management accounting model in the industrial revolution 4.0 Proceedings of the International Scientific Conference, October 2018, Finance Publishing House, pp 193-196 10 The necessity of training bachelor's degree in accounting - auditing according to international financial reporting standards in the industrial revolution 4.0, Proceedings of the scientific conference in November 2017, Finance Publishing House, pages 107-109 11 Discussing the content of entrepreneurship training at Hanoi University of Business and Technology, Proceedings of the Scientific Conference, Hanoi University of Business and Technology, Thanh Nien Publishing House 2020, pp 116-119 ... in Vietnamese enterprises The 2013 Constitution of the Socialist Republic of Vietnam has regulations on the ownership regime of national and public property, and stipulates the authority of the... reality of control and internal audit activities at Vietnam National Tobacco Corporation, the PhD student selected the topic Research topic:“Completing the internal audit organization at Vietnam... operation of internal audit at Vietnam National Tobacco Corporation; - Proposing solutions to improve the capacity, efficiency and effectiveness of internal audit at Vietnam National Tobacco Corporation;