Hien Thi Dieu Nguyen

ENHANCING THE ROLE OF INTERNAL AUDIT UNDER GLOBAL STANDARDS: AN EMPIRICAL STUDY AT VIETCOMBANK

From the perspective of the Global Internal Audit Standards issued by the Institute of Internal Auditors (IIA) in 2024, this paper examines the role of internal audit (IA) in corporate governance, risk management, and internal control in the specific case of Vietcombank. Drawing upon Agency Theory, Institutional Theory...