CÁC YẾU TỐ CẤU THÀNH MÔ HÌNH KIỂM TOÁN NỘI BỘ CỦA KHO BẠC NHÀ NƯỚC: THỰC TRẠNG VÀ GIẢI PHÁP

In the context of public financial management reform, enhanced accountability, and accelerated digital transformation in the public sector, Internal Auditing (IA) is increasingly recognized as an important governance tool for state agencies. For the State Treasury – the central agency in managing the state budget and state funds – building and perfecting an IA model is essential to improving governance efficiency, risk control, and the transparent and effective use of public resources. This article selects the IA model of the State Treasury as its research subject, approaching this model as a unified whole within the public governance system and analyzing it through its constituent elements. Based on a synthesis of the theoretical framework of internal auditing in the public sector, this article analyzes the current state of the constituent elements of the internal audit model at the State Treasury, while also referencing the experiences of several domestic and international organizations and units. The research results show that, although the internal audit model at the State Treasury has been gradually formed and implemented according to the current legal framework, the level of completeness of the model is still uneven among its constituent elements, especially regarding organizational position and independence, scope and auditing methods, human resources, and the level of technology application. Based on this, the article discusses the difficulties and challenges, while identifying opportunities and development trends of internal auditing in the context of public finance reform and digital transformation. Based on research and discussion, this article proposes directions and solutions to improve the internal audit model at the State Treasury using a systems approach, ensuring synchronization among constituent elements, enhancing the independence and advisory role of internal audit, gradually shifting from a compliance-based approach to a risk-based approach, and increasing value for the organization. The research results of this article contribute to supplementing the theoretical basis and providing practical implications for improving the internal audit model at the State Treasury in particular and the public sector in general.