Factors affecting the effectiveness of internal audit at non–business units in Vietnam

Abstract

The objective of this study is to determine the influence of factors on the effectiveness of internal audit at public non–business units in Vietnam. Using qualitative and quantitative research methods, the research sample includes 215 businesses, and data processing using SmartPLS software. Content of research on factors such as senior management support, internal audit independence, motivation of internal auditors, level of application of information technology, and Internal audit capacity to the effectiveness of internal audit at public non–business units in Vietnam. Research results show that senior management support, internal audit independence, motivation of internal auditors, level of information technology application, and Internal audit capacity has a positive impact on the effectiveness of internal auditing at public non–business units in Vietnam. Finally, the study concludes and suggests implications for improving the effectiveness of internal at public non–business units in Vietnam and overcoming weaknesses in the process of implementing internal audit by fully equipping auditors with professional knowledge, maintaining the independence of the audit department, and motivating them to work.