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A Study on Demand - Side Factors Affecting Internal Audit Effectiveness in Private Companies in Vietnam

In: Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022)

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  • Thu Phạm Thị Bich

    (Hong Duc University)

Abstract

This research aims to investigate effects of demand-side factors influencing internal audit effectiveness in private companies in Vietnam. Conducting a survey, 228 questionnaires were sent to managers, audit committee members, head of internal control department and external auditors of private companies in Vietnam to assess internal audit effectiveness and factors affecting its effectiveness. Through using qualitative and quantitative method, the results indicate that management support, interaction between internal and external auditor, supportive control environment, cooperation with audit committee and existence of follow – up process positively impact on internal audit effectiveness while two other factors cultural dimension and information and communication do not affect its effectiveness.

Suggested Citation

  • Thu Phạm Thị Bich, 2023. "A Study on Demand - Side Factors Affecting Internal Audit Effectiveness in Private Companies in Vietnam," Advances in Economics, Business and Management Research, in: Tra Lam Pham & Quang Huy Pham (ed.), Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), pages 270-288, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-150-0_19
    DOI: 10.2991/978-94-6463-150-0_19
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