Researching the Operating Principles of Internal Auditors in Internal Auditing at Vietnamese Enterprises

The 4.0 industrial revolution has been having a strong impact on the economy in general and the business community in particular. Corporate governance activities are receiving a lot of attention from businesses. Internal audit activities are also one of the issues that businesses focus on and flexibly improve. For internal audit activities to become an effective tool to help businesses manage and prevent risks, businesses must be fully aware of and ensure good implementation of its principles. The survey of the theoretical system shows that the agency theory and positive accounting theory used to explain the operating principles of internal audit are appropriate. Research results show that internal audit contributes to increasing value and competitive advantage for businesses.