The study focuses on factors affecting the quality of internal auditing activities in listed companies on Hanoi Stock Exchange with a survey of 226 respondents. SPSS software was employed for creating the regression model with the results as the followings: "Independence" is the factor with strongest impact on "Quality of internal auditing activities"; The second factor is the "internal qualification"; The third one with negative effect is "The relationship between internal auditor and external auditor"; The last two influencing factors are "Management Assistance to Internal Audit" and "Obligation of Law". |
