FACTORS RELATED TO INTERNAL AUDIT PERFORMANCE: RESEARCH IN VIETNAM

Abstract

The study examines the relationship between variables such as internal audit
quality, internal audit team capacity, internal audit independence, and leadership
support to audit effectiveness. internal. Data is collected through a survey of 203
questionnaires from joint stock companies in Vietnam. Quantitative research
methods are applied to evaluate the influence of factors on the effectiveness of
internal audits. The results indicate that the quality of the internal audit, the
capacity of the internal audit team, the independence of the internal audit, and
the support of the management have an influence on the effectiveness of the
internal audit. From there, the author proposes some recommendations to
enhance the effectiveness of internal audits in joint stock companies in Vietnam.