accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2021-8-6-77-88accounting-433Research ArticleФОРУМ МОЛОДЫХYOUTH FORUMВлияние атрибутов корпоративного управления на эффективность внутреннего аудита в компаниях с государственным участиемThe impact of corporate governance attributes on the internal audit efficiency in companies with state participationhttps://orcid.org/0000-0003-4179-5906ФанТ.Т.К.PhanT.T.Q.

Фан Тхи Тхань Куен — аспирантка Факультета налогов, аудита и бизнес-анализа

Москва

Phan Thi Thanh Quyen — graduate student of the Faculty of Taxes, Audit and Business Analysis

Moscow

thanhquyenkt175@gmail.comФинансовый университетРоссияFinancial UniversityRussian Federation202118012022867788Copyright © Фан Т., 20222022Фан Т.Phan T.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/433

Целью исследования является изучение влияния атрибутов корпоративного управления на эффективность внутреннего аудита. Актуальность рассмотрения этого вопроса обусловлена необходимостью совершенствования положений законодательной базы, относящихся к корпоративному управлению, в том числе касающихся состава совета директоров в компаниях с государственным участием. В процессе научной проработки проблемы в качестве статистического инструментария использовались факторный и множественный линейный регрессионный анализы. Данные получены из системы отчетности 34 компаний Вьетнама с государственным участием. По результатам исследования предложен ряд мер для построения эффективной системы корпоративного управления в компаниях такого типа. Утверждается, что вмешательство государства через его представителей в совете директоров и поддержание высокой концентрации собственности оказывают негативное влияние на деятельность внутреннего аудита, особенно если эти представители являются государственными служащими, занимающими различные должности в органах исполнительной власти.

The paper aim is to study the impact of corporate governance attributes on the internal audit effectiveness. The relevance of the issues is due to the need to improve the provisions of the legislative framework on corporate governance, including the composition of the board of directors in companies with state participation. In the scientific research process of the problem, exploratory factor analysis and multiple linear regression analysis were used as statistical tools. The data is obtained from the reporting system published by 34 companies with state participation in Vietnam. As a result, several solutions have been proposed to build an effective corporate governance system in companies with state participation. It is approved that the government’s interference through its representatives on the board of directors and maintaining a high ownership concentration have a negative impact on the activities of internal audit, especially if these representatives are civil servants holding various positions in executive authorities.

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The authors declare that there are no conflicts of interest present.