Study The Factors Affecting The Application Of Continuous Auditing At Vietnamese Commercial Banks

Abstract

This study was conducted to assess the influence of factors on the application of continuous auditing in Vietnamese commercial banks from the perspective of internal auditors and commercial bank managers. Data was collected from questionnaires sent to 182 managers and internal auditors working at 31 Vietnamese commercial banks. Based on quantitative research with quantitative techniques, the results indicate that there are 5 main factors affecting the application of continuous auditing in descending order, including: Technology infrastructure; Organizational culture; Support and commitment of managers; Legal environment; and External factors. Based on the research results, a number of recommendations are made to strengthen the application of continuous auditing at Vietnamese commercial banks.