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

Thu Phạm Thị Bich ()
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Thu Phạm Thị Bich: Hong Duc University

A chapter in Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), 2023, pp 270-288 from Springer

Abstract: 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.

Keywords: Effectiveness; internal audit; Vietnam (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-150-0_19

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DOI: 10.2991/978-94-6463-150-0_19

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