Research of Factors Affecting Intention to Outsource Internal Audit in Enterprises in Hanoi

Nguyen Thi Du () and Nguyen Thi Hong Nga
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Nguyen Thi Du: Hanoi University of Industry
Nguyen Thi Hong Nga: Hanoi University of Industry

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 389-400 from Springer

Abstract: Abstract Purpose—The purpose of this article is to determine the factors and extent of their influence on the intention to outsource internal audit (IA) in enterprises. From there, propose solutions for outsourcing IA services to related parties. Design/methodology/approach—Research using mixed methods including in-depth interviews with experts and conducting surveys. The survey was conducted on 209 businesses through individual respondents representing members of the board of directors, accountants. Research using SPSS 22 to test the reliability of that scale of variables in the model, analyze exploratory factors, analyze correlation and multivariate regression on factors affecting intention to outsource IA. Findings—Research shows that perceived usefulness, perceived ease of use, subjective norm, behavioral control and government policy positively influence the intention to outsource IA in businesses. Practical implications—The study identifies and explores the factors affecting the intention to outsource IA based on the following theories: theory of rational action (TRA), theory of planned behavior, and technology acceptance model (TAM). Social implications—The study is empirical evidence that the willingness to outsource IA services in enterprises is really important for IA service providers; enterprises easily make decisions to outsource IA based on research results.

Keywords: IA; Outsourced IA; Behavioral intention (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-8472-5_36

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DOI: 10.1007/978-981-99-8472-5_36

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