Identification and Ranking of Factors Effects on Evaluation of Internal Controls of Vietnam Independent Auditors in Auditing the Financial Statements of Construction Enterprises

Abstract: On the basis of the system of research projects related to evaluate internal controls in the audited financial statements report and interviews with experts in the field of audit. The article has summarized the factors that can affect the Internal Audit assessment in the financial statements audit of construction enterprises conducted by independent audit of Vietnam. At the same time, to check the validity and reliability of the questionnaire for the identified factors, the article uses SPSS software to analyze the factor and Cronbach’s alpha coefficients and perform regression analysis to find out the impact of each factor on the internal control assessment. 

Key words: evaluation; construction enterprises; internal control; auditing financial statements

JEL codes: M