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
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VOLUME 06 ISSUE 02 FEBRUARY 2023
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