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FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDITING IN STATE-OWNED ENTERPRISES DURING DIGITAL TRANSFORMATION

Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digital transformation is fundamentally altering organizational data flows and risk...

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Hlavní autoři: Та Куанг Бінь, Те Ну Тран, Тан Хай Нгуєн Тхі, Тху Хієн Нгуєн
Médium: Artigo
Jazyk:Inglês
Vydáno: FINTECH Alliance LLC 2026-04-01
Edice:Фінансово-кредитна діяльність: проблеми теорії та практики
Témata:
internal audit
internal audit effectiveness
public sector
digital transformation
Vietnam
top management support
On-line přístup:https://fkd.net.ua/index.php/fkd/article/view/5067
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