Luận án Nghiên cứu kiểm toán nội bộ trong các doanh nghiệp ngành thép Việt Nam

Hiệu lực của kiểm toán nội bộ chịu ảnh hưởng bởi các đặc điểm của kiểm toán nội bộ trong doanh nghiệp theo hướng thuận chiều, các đặc điểm đó là: số kiểm toán viên nội bộ, năng lực của kiểm toán viên nội bộ, phạm vi kiểm toán, tính độc lập, cơ sở và phương pháp của kiểm toán nội bộ. Các khả năng ứng dụng trong thực tiễn của luận án: Luận án đề xuất những khuyến nghị có thể ứng dụng vào thực tiễn hoạt động của các doanh nghiệp thép, cụ thể: i) Các khuyến nghị đề xuất đối với những doanh nghiệp chưa có kiểm toán nội bộ nhằm xác định khả năng tồn tại của kiểm toán nội bộ và thiết lập chức năng kiểm toán nội bộ;

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