Constructing A Model of Factors Affecting the Effectiveness of Internal Auditors at Public Non-Business Units in Vietnam

Abstract

The article presented the concepts of internal auditors, public non-business units and some related concepts. In order to meet the goal of constructing a model of factors affecting internal audit effectiveness, the research team has applied background theories and research models on internal audit of authors around the world. With four factors inherited from the study of Alzeban et al (2014), the research team has introduced two new factors, namely political institutions and group interests, into Constructing a Model of influencing factors. affecting the effectiveness of internal audit at public non-business units in Vietnam. Constructing a Model suitable for the Vietnamese context will be one of the factors that help propose solutions to increase the efficiency of internal audit at public non-business units in Vietnam.