Nhận thức về các nhân tố ảnh hưởng đến tính hiệu lực của kiểm toán nội bộ tại ngân hàng thương mại Việt Nam

Internal auditing and the effectiveness of the internal audit have recently attracted attention from practitioners and researchers because the internal audit function has shifted its focus from ensuring compliance in internal processes to consulting, recommending, and creating added values for an organization. This research explores the determinants affecting the effectiveness of internal auditing of commercial banks, then assesses the perception of personnel working for Vietnamese commercial banks. The literature review method is used to indicate the effectiveness of measurement criteria and factors affecting the effectiveness of internal auditing. In addition, an expert in-depth interview and survey is employed to assess the perception of personnel working for Vietnamese commercial banks. The research findings show that for Vietnamese commercial banks, the perception of the effectiveness of internal auditing and the factors affecting the effectiveness is significantly different among three groups of banks, namely: State-owned commercial banks, State joint-stock commercial banks, and joint-stock commercial banks.