Kiểm toán nội bộ khu vực công – tổng kết một số chủ đề và đề xuất hướng nghiên cứu
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Abstract
The main purpose of this study was to discuss the development, focus and criticisms of the literature on public sector IA and then propose directions for future studies. The study was to review 77 articles to discuss possible data sources, theories, types of organizational respondents, research instruments, and evaluating findings. Future research should examine the differences of IA in the public sector across countries, using theory for analysis, giving evidence regarding risk management and fruitless and wasteful expenditure, higher emphasis on the acquisition of IT skills, the effect of cultural, institutional and demographical characteristics in IA, and the design rigorous models to predict IA effectiveness.
Tóm tắt
Mục tiêu của bài viết là tìm hiểu sự phát triển của kiểm toán nội bộ khu vực công, xác định các trọng tâm nghiên cứu và đề xuất các hướng nghiên cứu trong tương lai. Bài viết lượt khảo 77 bài báo khoa học để thảo luận nguồn dữ liệu, khung lý thuyết, đối tượng cung cấp thông tin, phương pháp nghiên cứu và đánh giá kết quả nghiên cứu. Các nghiên cứu tiếp theo được đề xuất là tập trung vào so sánh nhiều quốc gia, bổ sung lý thuyết nền, bằng chứng thực nghiệm liên quan đến quản lý rủi ro và chi tiêu lãng phí, việc tiếp thu các kỹ năng công nghệ thông tin cho kiểm toán viên, xem xét tác động của các đặc điểm văn hóa, thể chế, nhân khẩu học và thiết kế các mô hình chặt chẽ để dự đoán hiệu quả kiểm toán nội bộ khu vực công.
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