Tác động của chất lượng kiểm toán nội bộ đến hiệu quả quản lý rủi ro trong doanh nghiệp Logistics tại Việt Nam
Từ khóa:
Chất lượng kiểm toán nội bộ, doanh nghiệp logistics, quản lý rủi ro, ứng dụng công nghệTóm tắt
Nghiên cứu này nhằm đánh giá tác động của bốn yếu tố nội tại gồm: tính độc lập, ứng dụng công nghệ, sự hỗ trợ của nhà quản trị và mối quan hệ giữa kiểm toán nội bộ và kiểm toán độc lập đến hiệu quả quản lý rủi ro trong doanh nghiệp logistics tại Việt Nam. Chất lượng kiểm toán nội bộ được xem như một biến trung gian, làm rõ cơ chế tác động của các yếu tố này trong mô hình PLS-SEM với dữ liệu khảo sát từ 247 nhân sự. Kết quả cho thấy tất cả các yếu tố đều có ảnh hưởng tích cực đến chất lượng kiểm toán nội bộ, và biến này có vai trò trung gian rõ nét trong việc nâng cao hiệu quả quản lý rủi ro. Nghiên cứu góp phần khẳng định vai trò chiến lược của kiểm toán nội bộ trong môi trường logistics có mức độ rủi ro cao và cung cấp hàm ý thực tiễn cho công tác quản trị rủi ro tại doanh nghiệp.
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