Senior management expects internal audit to fulfil a supporting role in corporate governance, risk management and effective internal controls. In fact, internal audit supports to senior management by providing assurances of management processes, effective risk management and effectiveness of internal controls as well as consulting activities in order to improve internal controls and establish goals and policies. In contrast, senior management affects internal audit in terms of organizational structwe and the performance of internal audit.'Internal Audit has been established in some Vietnamese construction corporations and many Vietnamese joint-stock commercial banks. The analytical results in the Vietnamese construction companies showe that the internal auditing has a little support for their senior management while the internal auditing of Vietnamese commercial banks has quite a bit of support for them especially in improving operational controls and accounting activities. For both fields, senior management has made big effects on organizing the internal auditing department as well as the performance of an internal audit.