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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Autori principali:	Та Куанг Бінь, Те Ну Тран, Тан Хай Нгуєн Тхі, Тху Хієн Нгуєн
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	FINTECH Alliance LLC 2026-04-01
Serie:	Фінансово-кредитна діяльність: проблеми теорії та практики
Soggetti:	internal audit internal audit effectiveness public sector digital transformation Vietnam top management support
Accesso online:	https://fkd.net.ua/index.php/fkd/article/view/5067
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