Tác giả:        Phan Trung Kiên
In trong:       Chuyên san Kinh tế và Kinh doanh
Số:                Tập 31, Số 2, 2015, tr. 63-76
Ngôn ngữ:   Tiếng Anh
Từ khóa:  Performance measurement, internal audit function, Vietnamese construction corporations

Tóm tắt:     An Internal Audit (IA) Function has been officially established in some Vietnamese large companies since 1997. Because of special features, there have been more big companies operating in the construction industry than in other industries. However, an IA function has existed in a few companies only (e.g. Construction Corporation “90”). When operating in Vietnamese Construction Corporations (VCCs), the IA function faces many problems in terms of performance and structure.  These problems include:  inconsistency in performing audit content; more focuses placed on information rather than areas that need to be audited; and failure to apply any principles or standards in the auditing work… To solve these problems, the performance of the IA function needs to be objectively appraised. This paper seeks a proper way to answer the question: “What is the current performance of the Internal Audit Function in these Vietnamese Construction Corporations?” Based on the identified findings and reasons, this paper proposes some relevant suggestions.

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