Implementing internal quality assurance activities is an indispensable condition to form a quality culture in higher education institutions in Vietnam which contributes to a fundamental and comprehensive renovation of Vietnamese higher education. The purpose of this research was to assess the correlation of internal quality assurance on the formation of quality culture throughout the types of higher education institutions in Vietnam. A group of 222 teachers from 8 higher education institutions (4 public higher education institutions and 4 private higher education institutions) in Ho Chi Minh city participated in a survey. The questionnaire included three groups which are internal quality assurance activities, awareness of individuals, and organizational culture. The results showed that the correlation between internal quality assurance and the formation of quality culture is different between the two types of higher education institutions. With the autonomy mechanism in higher education institution administration, the level of application of guaranteed the internal quality assurance activities is associated with quality culture developing in private higher education institutions higher than public higher education institutions.