Developing internal auditing in vietnam in the context of digital transformation: Practices in 2025 and strategic directions for 2026

The year 2025 marks a significant stage in the development of internal auditing in Vietnam across both the public and private sectors, particularly in the context of accelerating digital transformation. Supported by the legal framework established under Decree No. 05/2019/ND-CP and reinforced by initiatives from professional organizations, internal auditing has become increasingly professionalized, with an expanded scope of activities and greater adoption of digital technologies. Nevertheless, internal audit practices continue to face notable challenges related to human resource capacity, the level of digitalization, and institutional independence. This study examines the state of internal auditing in Vietnam in 2025 and proposes strategic directions for its development in 2026, with a focus on modernization, transparency, and international integration.