Các yếu tố liên quan đến hiệu quả kiểm toán nội bộ: Nghiên cứu tại Việt Nam

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.