Factors Affecting The Effectiveness Of Internal Control In Enterprises: Evidence From Vietnam

Abstract

This article focuses on the factors affecting the effectiveness of internal control in enterprises. The results of the analysis of 187 survey samples from senior and middle managers in 110 enterprises in Vietnam by quantitative research and regression analysis show that 5 key factors have a significant influence on the effectiveness of internal control in enterprises arranged in descending order, as follows: Control environment; Control activities; Risk assessment; Monitoring; and Information and communication. The findings from the empirical research are the basis for the author to make recommendations and proposals to enterprises to improve the effectiveness of internal control in enterprises in Vietnam in the future.