Research on Information Technology Audits in Vietnam

In the continuous development of technology and the 4.0 industrial revolution, information technology audit is a new type of audit but is developing rapidly. In Vietnam, although the concept of information technology audit is still quite new, it is initially implemented in businesses with a high level of information technology application such as commercial banks. This article studies the current status of information technology audits at some Vietnamese commercial banks, thereby evaluating the results achieved, as well as the limitations that need to be overcome of this audit activity.