Mô hình ba tuyến và vai trò của kiểm toán nội bộ tại các doanh nghiệp niêm yết

Abstract

Internal audit is an important part of corporate governance. Internal Audit as an independent and objective supervisor of operating processes, giving opinions to improve the efficiency of risk management processes, control processes and governance processes. Thereby, providing the Board of Directors and leaders with an independent view to promote cooperation, monitoring and early warning about new risks, improving the efficiency of business processes to add value and improve operations, while playing a catalytic role and fostering an internal corporate culture of risk management and compliance. In this article, the author mentions the three lines model and compares the three lines model with the previous three lines model of defense to identify challenges internal audit in joint stock companies. The research results make recommendations to enhance the role of internal audit in governance in order to minimize risks, fraud, and
bring more value to businesses at Joint stock companies.