Assessing the Factors Influencing the Implementation of Internal Audits in Enterprises in Nghe An Province

Abstract

This paper analyzes the factors influencing the implementation of internal auditing within enterprises. Based on a survey of 250 enterprises conducting internal audits in Nghe An province, the findings indicate that internal audit activities have not received adequate attention, and these enterprises have yet to fully appreciate the benefits that internal auditing yields. Consequently, this paper proposes several solutions to enhance the implementation of internal auditing among enterprises in Nghe An province.