A Study on Demand - Side Factors Affecting Internal Audit Effectiveness in Private Companies in Vietnam

DOI

10.2991/978-94-6463-150-0_19How to use a DOI?

Keywords

Effectiveness; internal audit; Vietnam

Abstract

This research aims to investigate effects of demand-side factors influencing internal audit effectiveness in private companies in Vietnam. Conducting a survey, 228 questionnaires were sent to managers, audit committee members, head of internal control department and external auditors of private companies in Vietnam to assess internal audit effectiveness and factors affecting its effectiveness. Through using qualitative and quantitative method, the results indicate that management support, interaction between internal and external auditor, supportive control environment, cooperation with audit committee and existence of follow – up process positively impact on internal audit effectiveness while two other factors cultural dimension and information and communication do not affect its effectiveness.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Thu Phạm Thị Bich
PY  - 2023
DA  - 2023/05/23
TI  - A Study on Demand - Side Factors Affecting Internal Audit Effectiveness in Private Companies in Vietnam
BT  - Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)
PB  - Atlantis Press
SP  - 270
EP  - 288
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-150-0_19
DO  - 10.2991/978-94-6463-150-0_19
ID  - PhạmThịBich2023
ER  -