1Nguyen Zen Nguyen,2Thi Xuan Huong Le,3Thuy Vinh Nguyen,4Dang Quang Tran
1,2,3Insurance Department, University of Labour and Social Affairs
4D18BH01, Insurance Department, University of Labour and Social Affairs
DOI : https://doi.org/10.47191/ijmra/v6-i2-32Google Scholar Download Pdf
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.
KEYWORDS:Model; Effective; Internal control; Enterprise; Vietnam
REFERENCES
1) Alvin A. Arens & James K. Loebbecke, (2000). Audit. Hanoi: Statistical Publishing House.
2) Ministry of Finance, (2001). Decision No. 143/2001/QD-BTC dated 21/12/2001, Vietnam Auditing Standard No. 400.
3) Ministry of Finance, (2012). Circular No. 214/2012/TT–BTC dated December 6, 2012, Auditing Standard No. 315.
4) Ahmad, Kamilah & Mohamed Zabri, Shafie, (2015). Factors explaining the use of management accounting practices in
Malaysian medium-sized firms. Journal of Small Business and Enterprise Development 22. 4 (2015): 762-781.
5) Allan J. Cigler and Burdett A.Loomis, (1995). Interest Group Politisc, Congressional Quarterly Presss: 89.
6) Anderson N, ( 1981). Foundations in Integration Theory. Academic Press. New York.
7) Angella Amudo, Eno L. Inanga, (2009). Evaluation of Internal Control Systems: A Case Study from Uganda, International
Research Journal of Finance and Economics, 27:125-144.
8) Anthony, R.N; Dear, J. and Bedford, N.M, ( 1989). Management Control System, Irwin, Homewood, IL
9) Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R., (2008). The effect of SOX internal control deficiencies
and their remediation on accrual quality. The Accounting Review, 83 (1): 217-250.
10) DiNapoli, T. P, (2007). Standards for Internal Control In New York State Government.
11) Spinger.L.M, (2004). Revisions to OMB Circular A-123, Management’s Responsibility for Internal Control. Available at
http://www.whitehouse.gov/omb/index.html
VOLUME 06 ISSUE 02 FEBRUARY 2023
There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.
Our Services and Policies
Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected.
The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.
International Journal of Multidisciplinary Research and Analysis will publish 12 monthly online issues per year,IJMRA publishes articles as soon as the final copy-edited version is approved. IJMRA publishes articles and review papers of all subjects area.
Open access is a mechanism by which research outputs are distributed online, Hybrid open access journals, contain a mixture of open access articles and closed access articles.
International Journal of Multidisciplinary Research and Analysis initiate a call for research paper for Volume 07 Issue 12 (December 2024).
PUBLICATION DATES:
1) Last Date of Submission : 26 December 2024 .
2) Article published within a week.
3) Submit Article : editor@ijmra.in or Online
Why with us
1 : IJMRA only accepts original and high quality research and technical papers.
2 : Paper will publish immediately in current issue after registration.
3 : Authors can download their full papers at any time with digital certificate.
The Editors reserve the right to reject papers without sending them out for review.
Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected. The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.