FACTORS AFFECTS ESTABLISHMENT OF INTERNAL AUDITING DEPARTMENT IN THE VIETNAMESE PUBLIC UNIVERSITIES

Abstract

This study aims to explore factors affecting the organization of the Internal Audit Department at the Vietnamese public universities under autonomy system and Industrial University of Ho Chi Minh City in particular. The method of Crombach ‘s Alpha analysis, EFA analysis and multiple regression analysis were used with the SPSS program. The result shows that four factors affect such as organizational structures, competence of Internal Audit Department, management support to Internal Audit Department, and scope of Internal Audit’s work