1MAc. Tram Le Thi Huong,2MAc. Hoa Pham Thi Thanh,3MBA. Huong Le Thi Xuan
1,2,3University of Labour and Social Affairs
DOI : https://doi.org/10.47191/ijmra/v6-i1-33Google Scholar Download Pdf
ABSTRACT:
The article presented the concepts of internal auditors, public non-business units and some related concepts. In order to meet the goal of constructing a model of factors affecting internal audit effectiveness, the research team has applied background theories and research models on internal audit of authors around the world. With four factors inherited from the study of Alzeban et al (2014), the research team has introduced two new factors, namely political institutions and group interests, into Constructing a Model of influencing factors. affecting the effectiveness of internal audit at public non-business units in Vietnam. Constructing a Model suitable for the Vietnamese context will be one of the factors that help propose solutions to increase the efficiency of internal audit at public non-business units in Vietnam.
KEYWORDS:Internal auditors; Model, Public non-business units, Vietnam
REFERENCES
1) Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2).
2) Zulkifli Baharud-din et al (2013), “Factors that Contribute to the Effectiveness of Internal Audit in Public Sector” (International Proceedings of Economics Development Research, 2013, Vol. 70, p126).
3) Abdulaziz Alzeban et al (2014), “Factors Affecting the Internal Audit Effectiveness: A survey of the Saudi Public Sector” (Journal of International Accounting, Auditing and Taxation Volume 23, Issue 2, 2014, Pages 74–86).
4) Drogalas George (2015), “Factors associated with Internal Audit Effectiveness: Evidence from Greece” (Journal of Accounting and Taxation, Vol. 7(7), pp. 113-122, July, 2015).
5) Tabandeh Salehi (2016), “Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran” (Review of European Studies; Vol. 8, No. 2; 2016).
VOLUME 06 ISSUE 01 JANUARY 2023
There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.
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