FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN COMMERCIAL BANKS - EMPIRICAL EVIDENCE IN VIET NAM

被引：0

作者：

Ho Tuan Vu ^{[1
]}

机构：

[1] Duy Tan Univ, Thac Gian Ward Nang City, Fac Accounting, 182 Nguyen Linh St, Da Nang City, Vietnam

来源：

PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON FINANCE AND ECONOMICS 2016 | 2016年

关键词：

factors; effectiveness of internal control systems; commercial banks; Vietnam; quantitative research; DISCLOSURE;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The purpose of this research were to determine the factors that affect effectiveness of internal control systems in commercial banks in Vietnam. Through the method of qualitative research and quantitative based on reliability Cronbach's Alpha, exploratory factor analysis (EFA) and multiple regression analysis (MRA). According to the report of COSO, BASEL organizations and the other authors, control environment; risk assessment; information and communication; control activities and monitoring could affected the effectiveness of internal control systems in commercial banks. In addition, this research has indicated that there are two new factors have an impact on the effectiveness of internal control systems in commercial banks in Vietnam: political institutions and interest groups.

引用

页码：171 / 183

页数：13

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