Internal Audit and Accounting Information Security in Listed Companies: Enhancing Governance for Sustainable Development Goals

Objectives: Given the increasing importance of corporate governance and transparency, the study aligns with the United Nations’ Sustainable Development Goals (SDGs), particularly SDG 9 and SDG 16 by emphasizing the role of internal audit in strengthening digital resilience and financial integrity. This study examines the impact of internal audit on the effectiveness of accounting information security in listed companies in Vietnam. Theoretical Framework: The study is grounded in the information security management framework and internal auditing theory. It emphasizes the role of internal audit in strengthening information security through factors such as audit roles, IT security knowledge, and interaction frequency with information security. Method: A mixed-method approach, combining qualitative and quantitative research, was adopted. Data were collected from 202 listed companies in Vietnam. Partial least squares structural equation modeling (PLS-SEM) was employed to test the research model and hypotheses. Results and Discussion: The findings reveal that the perceived internal audit role, internal auditors’ IT security knowledge, and the frequency of internal audit interactions with information security positively influence the relationship between internal audit and information security. Furthermore, this relationship significantly enhances the effectiveness of accounting information security in listed companies. Research Implications: The study provides practical recommendations for improving accounting information security by strengthening the internal audit function. Enhancing internal auditors’ expertise in IT security and increasing their involvement in information security practices are key strategies for improving security effectiveness. Originality/Value: This research contributes to the existing literature by offering empirical evidence on the role of internal audit in accounting information security, particularly in the context of Vietnam. The study highlights the importance of internal audit as a strategic factor in safeguarding financial information integrity in listed companies.