The development of a performance auditing framework for public sector enterprises in Vietnam: the case of state owned commercial banks

The thesis adopts a stakeholder approach to justify the rationale that the performance of public sector commercial banks in Vietnam could be evaluated on the basis of the performance auditing criteria established by performance auditors. The employment of quantitative methods using confirmatory factor analysis, in combination with the results from the qualitative study, the study proposes a comprehensive performance measurement framework with 23 individual measures incorporated into four discrete performance dimensions. The findings also indicate the likelihood of the resulting performance measurement framework to be used as auditing criteria by auditors at the State Audit Office of Vietnam.