Ảnh hưởng của hoạt động kiểm toán nội bộ đến hiệu quả hoạt động của các doanh nghiệp thép tại Việt Nam - Kết quả nghiên cứu và bàn luận

It can be seen the number of empirical research on internal audit is limited in Vietnam, especially research on the impact of internal audit activities on business performance.In addition, in the context that businesses in general and steel industry in particular in Vietnam are still hesitant about whether to establish internal audit activities or not, conducting research to prove the effectiveness of internal audit activities is very important.Therefore, this research uses quantitative research method and the research sample is steel enterprises in Vietnam having internal audit activities.The research findings show that internal audit activities affect considerably firm performance in Vietnam steel industry.