SOLUTIONS TO IMPROVE INTERNAL AUDIT AT THE VIETNAM STATE TREASURY

Abstract

In the structure of public sector governance, internal audit plays a crucial role as a tool for control, oversight, and advisory support. Thereby, contributing to enhanced governance effectiveness, strengthened transparency, and improved accountability in financial and budgetary activities. The Vietnam State Treasury, as the focal point for implementing largescale public financial operations with wide-reaching impact and stringent requirements for system safety, financial transparency, and management efficiency, necessitates the establishment of a modern, professional, and independent internal audit system. Such a system serves as an effective governance instrument to detect risks, assess compliance, and propose operational process improvements. Thereby, enhancing management capacity and reinforcing the accountability of the Vietnam State Treasury. Keywords: Vietnam State Treasury, internal audit, public finance