The Relationship Between Internal Audit And Sustainable Development: Quantitative Study
Table 4: Converted scores on internal audit effectiveness of companies with state participation in Vietnam
| Company with state participation | O1 | O2 | O3 | O4 | IAE | Rating | |||||||||
| 2019 | 2018 | 2017 | 2019 | 2018 | 2017 | 2019 | 2018 | 2017 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | |
| Traphaco | 25 | 25 | 25 | 14.9 | 14.9 | 13.6 | 20.2 | 17.1 | 15.0 | 21.0 | 24.0 | 81.1 | 80.9 | Good | Good |
| Vinamilk | 29 | 29 | 29 | 20 | 20 | 20 | 16.0 | 18.1 | 15.8 | 19.9 | 23.0 | 84.9 | 90.1 | Good | Excellent |
| DHG Pharma | 25 | 25 | 24.8 | 13.6 | 13.6 | 12.1 | 15.9 | 15.4 | 15.3 | 24.0 | 25.0 | 78.5 | 79.0 | Good | Good |
| Petrolimex | 24.7 | 25 | 25 | 9.5 | 11 | 11 | 14.8 | 19.3 | 19.6 | 15.6 | 20.0 | 64.6 | 75.3 | Average | Good |
| Tien Phong Plastic | 23 | 21 | 21 | 17.4 | 13.6 | 13.6 | 15.9 | 15.0 | 19.6 | 25.0 | 19.8 | 81.3 | 69.3 | Good | Average |
| Binh Minh Plastic | 21 | 21 | 17.9 | 13.6 | 13.6 | 10.8 | 13.5 | 13.2 | 15.3 | 21.0 | 21.9 | 69.1 | 69.7 | Average | Average |
| FPT | 23 | 23 | 23 | 14.9 | 14.9 | 14.9 | 18.7 | 20.9 | 19.3 | 19.9 | 23.0 | 76.5 | 81.7 | Good | Good |
| An Giang Port | 21 | 21 | 21 | 11 | 11 | 11 | 15.6 | 16.7 | 12.8 | 19.9 | 23.0 | 67.6 | 71.7 | Average | Average |
| VXB | 20.8 | 21 | 21 | 11 | 12.3 | 12.3 | 12.0 | 16.1 | 14.2 | 15.6 | 21.0 | 59.4 | 70.4 | Poor | Average |
| Licogi | 14 | 14.1 | 15.1 | 11 | 11 | 9.5 | 8.9 | 15.2 | 13.1 | 7.1 | 8.9 | 40.9 | 49.2 | Poor | Poor |
| Sabeco | 23 | 23 | 22.9 | 16.1 | 16.1 | 14.6 | 15.4 | 20.6 | 18.7 | 20.7 | 25.0 | 75.2 | 84.7 | Good | Good |
| Domesco | 21 | 21 | 21 | 16.1 | 16.1 | 13.6 | 16.6 | 17.9 | 17.7 | 19.9 | 24.0 | 73.7 | 79.0 | Average | Good |
| PetroVietnam | 17.3 | 17.8 | 17.1 | 13.6 | 14.9 | 12.4 | 16.5 | 18.8 | 14.6 | 5.3 | 12.0 | 52.7 | 63.4 | Poor | Average |
| Vietnamairlines | 20.9 | 21 | 21 | 11 | 11 | 14.9 | 18.1 | 20.2 | 18.6 | 17.9 | 20.7 | 68.0 | 73.0 | Average | Average |
| SASCO | 20.5 | 20.7 | 21 | 9.5 | 9.5 | 11 | 18.8 | 20.5 | 20.6 | 17.9 | 15.8 | 66.8 | 66.6 | Average | Average |
| Construction N.1 | 21 | 21 | 21 | 14.9 | 14.9 | 14.9 | 18.2 | 16.5 | 13.2 | 23.0 | 23.0 | 77.0 | 75.4 | Good | Good |
| 36 Corporation | 20.8 | 20.8 | 20.8 | 10 | 10 | 10 | 12.4 | 19.0 | 13.9 | 19.2 | 21.5 | 62.4 | 71.2 | Average | Average |
| EVNGENCO 3 | 20.8 | 20.1 | 19.7 | 16.1 | 11 | 12.3 | 13.0 | 17.5 | 20.9 | 18.7 | 15.7 | 68.7 | 64.4 | Average | Average |
| Southern Chemicals | 21 | 21 | 21 | 16.1 | 12.3 | 13.6 | 21.7 | 20.8 | 22.1 | 25.0 | 15.8 | 83.9 | 69.9 | Good | Average |
| PV Gas | 20.9 | 21 | 21 | 11 | 14.9 | 14.9 | 16.5 | 18.6 | 18.4 | 15.6 | 23.0 | 64.1 | 77.4 | Average | Good |
| DSV | 21 | 14.5 | 14.5 | 11 | 11 | 11 | 19.9 | 19.0 | 19.1 | 24.0 | 18.5 | 75.9 | 63.0 | Good | Average |
| Hanoi Toserco | 21 | 21 | 21 | 11 | 11 | 11 | 23.1 | 20.5 | 23.3 | 23.0 | 20.9 | 78.1 | 73.4 | Good | Average |
| Bidiphar | 20.8 | 21 | 21 | 13.6 | 13.6 | 13.6 | 18.3 | 17.9 | 17.9 | 21.0 | 23.0 | 73.7 | 75.5 | Average | Good |
| ACV | 20.6 | 20.9 | 20.3 | 9.5 | 9.5 | 9.5 | 18.0 | 20.6 | 20.6 | 11.9 | 18.0 | 59.9 | 68.9 | Poor | Average |
| VRG | 20.9 | 21 | 20 | 14.9 | 13.6 | 13.6 | 11.4 | 18.3 | 15.4 | 17.1 | 24.0 | 64.3 | 76.9 | Average | Good |
| Vinachem | 16.2 | 16.3 | 21.7 | 9.1 | 13.6 | 13.6 | 15.6 | 16.4 | 16.3 | 8.1 | 17.7 | 49.0 | 64.0 | Poor | Average |
| Vinalines | 13 | 12.9 | 8.26 | 12.2 | 12.6 | 12.3 | 10.4 | 12.1 | 15.4 | 8.9 | 13.3 | 44.6 | 50.5 | Poor | Poor |
| Vinafor | 21 | 20.9 | 21 | 12.3 | 10.8 | 12.3 | 15.1 | 22.0 | 22.7 | 21.7 | 15.8 | 70.0 | 69.5 | Average | Average |
| Vinafood2 | 15.8 | 15.6 | 14.9 | 12.3 | 12.3 | 12.3 | 6.8 | 5.8 | 9.3 | 24.0 | 20.6 | 58.9 | 54.3 | Poor | Poor |
| EVN | 16.7 | 16.7 | 16.7 | 12.3 | 12.3 | 12.3 | 10.9 | 18.0 | 18.0 | 14.6 | 15.0 | 54.5 | 61.9 | Poor | Average |
| VEC | 15 | 15 | 15 | 9.5 | 11 | 11 | 13.1 | 15.5 | 15.4 | 14.2 | 16.5 | 51.8 | 58.0 | Poor | Poor |
| Mean | 20.5 | 20.3 | 20.1 | 12.9 | 12.8 | 12.7 | 15.5 | 17.5 | 17.2 | 18.1 | 19.7 | 66.99 | 70.2 | Average | Average |