A study on the factors affecting the application of internal audit standards at commercial companies listed on the Vietnam stock market
Published: July 22, 2026
Abstract
Internal auditing has become popular in businesses around the world. Professional associations for internal auditing have also developed and completed a set of standards for internal auditing. It is necessary to conduct research on the factors affecting the application of internal audit standards at commercial companies listed on the Vietnam stock market. This study builds a research model and identifies the factors promoting the application of internal audit standards at listed commercial companies. This study is expected to help companies conduct internal audits more effectively.
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