Chất lượng và hiệu quả kiểm toán nội bộ: Tổng quan hệ thống về yếu tố quyết định và cơ chế tác động

Abstract

This study provides a systematic literature review (SLR) of internal audit effectiveness (IAE) and internal audit quality (IAQ), synthesizing evidence from 51 international journal articles published between 2000 and 03/2025. Using a structured search and screening process, the review integrates quantitative and qualitative findings to map major themes, key determinants, and outcomes of IAE/IAQ. The synthesis reveals three main groups: (1) organizational and operational drivers of IAE/IAQ, including independence, organizational positioning, resources/competencies, and top management support; (2) the role of corporate governance and audit committees in safeguarding independence and strengthening IAQ; and (3) the consequences of IAE/IAQ for firm-level outcomes, notably financial reporting quality and broader value creation. However, the literature remains constrained by predominantly cross-sectional and self-reported designs, fragmented IAQ measurement, and limited multi-country evidence. Building on these gaps, the review proposes the development of integrated analytical frameworks and multi-source data to improve reliability and generalizability.