Circular Issuing the Model Internal Audit Regulation to be Applied to State Agencies and Publicly Funded Institutions

CIRCULAR

Issuing Model Internal Audit Regulations

applicable to state agencies and public service units

Pursuant to the Accounting Law No. 88/2015/QH13 amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law, the Independent Audit Law, the State Budget Law, the Management and Use of Public Assets Law, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law No. 56/2024/QH15;

Pursuant to the Government Decree No. 05/2019/NĐ-CP on internal audit;

Pursuant to the Government Decree No. 29/2025/NĐ-CP stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by the Government Decree No. 166/2025/NĐ-CP;

On the proposal of the Director of the Department of Accounting and Auditing Supervision;

The Minister of Finance issues this Circular on issuing model internal audit regulations applicable to state agencies and public service units.

Article 1. Scope of Regulation

This Circular promulgates model internal audit regulations as a basis for state agencies and public service units to establish their own internal audit regulations.

Article 2. Applicability

Article 1. This Circular applies to state agencies and public service units specified in Clause 1 and Clause 2, Article 8 and Article 9 of the Government Decree No. 05/2019/NĐ-CP dated January 22, 2019 on internal audit (hereinafter referred to as the Government Decree No. 05/2019/NĐ-CP).

Article 2. State agencies and public service units not covered by Article 1 of this Circular, if they organize internal audit work, are encouraged to establish internal audit regulations based on the model internal audit regulations stipulated in Appendices I, II, and III attached to this Circular.

Article 3. Internal audit regulations of the unit

1. The internal audit regulations of the unit must include the minimum contents prescribed in Clause 1, Article 12 of the Government Decree No. 05/2019/NĐ-CP.

2. Units specified in Clause 1, Article 2 of this Circular shall base on the model internal audit regulations in Appendices I, II, and III attached to this Circular, the provisions of the Government Decree No. 05/2019/NĐ-CP, current laws and regulations, and the organizational structure and activities of the unit to establish internal audit regulations.

Article 4. Effective date

Article 4. This Circular takes effect from September 1, 2026.

2. The Circular No. 67/2020/TT-BTC dated July 10, 2020 of the Minister of Finance on issuing model internal audit regulations applicable to state agencies and public service units ceases to be effective from the date this Circular takes effect.

3. The Minister, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of provincial People's Committees under central cities, Heads of public service units have the responsibility to implement this Circular.

4. During implementation, if there are difficulties, organizations and individuals are advised to report to the Ministry of Finance (Department of Accounting Supervision and Audit) for consideration and guidance./.