Sep 2026· Journal of Science and Technology - IUH· 0 citations
Abstract
From the perspective of the Global Internal Audit Standards issued by the Institute of Internal Auditors (IIA) in 2024, this paper examines the role of internal audit (IA) in corporate governance, risk management, and internal control in the specific case of Vietcombank. Drawing upon Agency Theory, Institutional Theory, and the Resource-Based View (RBV), the study approaches IA as a governance mechanism shaped by internal organizational capabilities and institutional pressures. Survey data were collected from 114 internal auditors, internal control, risk management, compliance officers, and managers who interact with the IA function at Vietcombank. The results show that independence is the only factor exerting a positive and statistically significant impact on the role of IA (standardized β = 0.277; p = 0.001). Professional competence, audit work quality, information technology application, and management support have positive coefficients but do not reach statistical significance at the 5% level. The study contributes case-based empirical evidence on IA effectiveness in a large Vietnamese commercial bank and recommends strengthening IA independence while cautiously interpreting generalization beyond Vietcombank.
With increasing pressure on companies to enhance their environmental, social, and governance (ESG) reputation, auditing has become a critical tool for ESG compliance and accountability. Although the significance of audit quality in the promotion of corporate sustainability has been outlined by previous researchers, l...
M. Alfify, Hussein H. Sharaf-Addin· Humanities and Social Scienc...· 0 citations
This study examined the influence of internal audit independence on corporate governance effectiveness in public sector organisations, focusing on the Road Development Agency (RDA) in Zambia. A descriptive quantitative research design was adopted, targeting 70 respondents comprising board members, managers, supervisors...
Zena Bulaya, Muchemwa Sinkala, Noah Njapau· African Journal of Commercia...· 0 citations
Abstract This study investigates how the internal audit function, particularly its sourcing arrangements and the level of investment allocated to it, influences the likelihood of a firm receiving a modified audit opinion. As a key component of an organization’s internal corporate governance and monitoring framework, th...
Waleed S. Alruwaili, W. Kamal, Abdullah Masood et al.· Economics· 0 citations
Sustainability strategies such as environmental, social, and governance (ESG) disclosure have become a major concern for companies (Rahi et al., 2024). However, in developing countries like Indonesia, companies have not yet optimally implemented ESG. Therefore, ESG disclosure needs to be thoroughly examined in relation...
Effective risk management remains a strategic priority for commercial banks due to increasing exposure to fraud, cyber threats, operational failures, regulatory non-compliance, and financial instability. Although internal auditing is widely recognized as a critical governance mechanism for strengthening risk management...
Justin Ombui, Charles Guandaru Kamau, Anwar Hood· SOUTH SAHARA MULTIDISCIPLINA...· 1 citation
Internal auditing is pivotal in promoting accountability, transparency, and effective governance in State-Owned Enterprises (SOEs). Historically, SOEs in Zimbabwe have faced systemic institutional challenges, including the mismanagement of public funds, financial irregularities, and operational underperformance. This s...
Jenfan Muswere, H. Mukono, Fainos Chinjova et al.· International journal of res...· 0 citations
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