Internal quality assurance (IQA) includes two basic contents: building a quality assurance system and effectively implementing quality assurance activities. Universities rely on their resources to establish a system to manage core activities related to quality and to ensure that quality is continuously improved. In recent years, the Vietnamese Government and the Ministry of Education and Training have made great efforts in promulgating policies and the legal system for assurance and accreditation of higher education quality that has been built quite well. The application to educational institutions is not in the same way because each university has its orientation and different operational conditions in reality. The university's quality assurance system has been built and operated in its way. Some trends in the development of the quality assurance system at Vietnamese universities are increasingly evident, which will help universities that have been building or perfecting the quality assurance system to refer or choose accordingly. On the other hand, the Government and the Ministry of Education and Training will also continue to provide specific guidelines and support educational institutions in the establishment and effective operation of IQA systems for continuous improvement and quality enhancement