Constructing a Model for Assessment of Factors Affecting the Efficiency of Internal Control System in Businesses in Vietnam
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 02
Abstract
The article has provided a theoretical basis for internal control, internal control system in general and internal control system in enterprises in Vietnam. This study also presents the background theories as a basis to explain the impact of factors on the effectiveness of the internal control system, which are: Theory of regulation; delegation theory; institutional theory, uncertainty theory of organizations, and psychosocial theory of organizations. Based on the theoretical basis system that has been built and the underlying theories, the research team has built a proposed research model on the factors affecting the effectiveness of the internal control system in the company. Vietnamese life insurers, including: control environment, risk assessment, control activities, information and communication, and supervision.
Authors and Affiliations
Nguyen Zen Nguyen, Thi Xuan Huong Le, Thuy Vinh Nguyen, Dang Quang Tran
Keywords
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- EP ID EP713454
- DOI 10.47191/ijmra/v6-i2-32
- Views 29
- Downloads 0
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