THREE CASES IN WHICH ENTERPRISES HAVE TO PERFORM INTERNAL AUDITS
EMPLOYEES CAN SEARCH THEIR SOCIAL INSURANCE INFORMATION VIA MOBILE PHONE MESSEGE
02/05/2019
GUIDELINES FOR ENTERPRISES ON OBTAINING WORK PERMITS FOR FOREIGN EMPLOYEES
23/07/2019THREE CASES IN WHICH ENTERPRISES HAVE TO PERFORM INTERNAL AUDITS
According to Decree No. 05/2019/ND-CP issued by the Government and coming into force on April 01, 2019:
– There are 03 cases in which enterprises have to perform internal audits, including:
- Listed companies;
- Enterprises with 50% of their charter capital held by the State, which are parent companies operating in a parent – subsidiary business model;
- State enterprises which are parent companies operating in a parent – subsidiary business model;
– Other enterprises are encouraged to perform internal audits;
– Enterprises may hire legally accredited independent audit bodies to provide internal audit services. However, in this case, these audit bodies must ensure conformity to the basic internal audit principles defined Article 5 and Article 6 in the Decree.
Best regards,
