Title: THEORETICAL FRAMEWORK AND PROPOSED RESEARCH MODEL ON FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN VIETNAMESE ENTERPRISES
Author:
Lai Thi Thu Thuy
Abstract:
Based on synthesizing foundational theories and inheriting results from related prior studies on the effectiveness of internal auditing, the article proposes a research model on factors influencing the effectiveness of internal auditing in Vietnamese enterprises, including 5 factors: the competence of internal auditors, the independence of internal auditors, the application of information technology, managerial support, and the relationship between internal auditing and external auditing.
Keywords: Internal auditing, effectiveness of internal auditing, independence, competence of internal auditors, application of information technology.
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