Các nhân tố ảnh hưởng đến tính hiệu lực của kiểm toán nội bộ tại các ngân hàng thương mại Việt Nam - 19

KẾT LUẬN CHƯƠNG 5

Chương 5 là kết luận của luận án. Từ kết quả khảo sát, nghiên cứu sinh đã trình bày các kết quả nghiên cứu theo các mô hình được lựa chọn, từ đó đưa ra một số đề xuất, kiến nghị nhằm nâng cao tính hiệu lực của kiểm toán nội bộ trong các Ngân hàng thương mại Việt Nam.

Bên cạnh các đề xuất, chương 5 cũng đã chỉ ra những đóng góp của luận án cả về mặt lý luận và thực tiễn, đồng thời nêu ra những hạn chế hiện hành còn tồn tại, mở ra các hướng nghiên cứu tiếp theo trong tương lai.

DANH MỤC CÁC CÔNG TRÌNH ĐÃ CÔNG BỐ CỦA TÁC GIẢ CÓ LIÊN QUAN ĐẾN LUẬN ÁN

1. Nguyễn Thị Hải Hà, Nguyễn Thị Thương, Trần Mai Anh (2018), “Các nhân tố ảnh hưởng đến tính động lập của kiểm toán viên – Đề xuất mô hình nghiên cứu cho Việt Nam”, Tạp chí Nghiên cứu khoa học Kiểm toán, số 127, tháng 5/2018, Tr 11-18.

2. Nguyễn Thị Hải Hà (2018), “The Effectiveness of Internal Auditing – Overview of Measurement Methods”, International conference on finance, accounting and auditing, ICFAA 2018, pp,619-631.

Có thể bạn quan tâm!

• Kết Quả Kiểm Định Thang Đo Bằng Phân Tích Nhân Tố Khẳng Định (Cfa)
• So Sánh Và Tính Toán Sai Khác Giữa Mô Hình Khả Biến Và Mô Hình Bất Biến
• Tăng Cường Tính Độc Lập Của Kiểm Toán Nội Bộ
• United States Congress (2002), “The Sarbanes-Oxley Act Of 2002”, Paper Presented At 107Th Congress Of The United States Of America, H.r. 3763, Government Printing Office, Washington, Dc.
• Các nhân tố ảnh hưởng đến tính hiệu lực của kiểm toán nội bộ tại các ngân hàng thương mại Việt Nam - 21
• Tên Tổ Chức: ……………………………………………..

Xem toàn bộ 208 trang tài liệu này.

3. Nguyễn Thị Hải Hà (2021), “Nhận thức về các nhân tố ảnh hưởng đến tính hiệu lực của kiểm toán nội bộ tại ngân hàng thương mại Việt Nam”, Tạp chí Kinh tế và Kinh doanh, Vol 1. No1, 2021.

4. Nguyễn Thị Hải Hà (2021), “Internal audit in commercial banks: A review of international studies and research orientations in Viet Nam”, Kỷ yếu hội thảo, pp 238-353.

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