Tác động của các nhân tố đến sự hữu hiệu của hệ thống kiểm soát nội bộ tại các ngân hàng thương mại trên địa bàn tỉnh Bình Định

Abstract

This study was conducted with the aim to identify and measure factors affecting the effectiveness of the internal control system at commercial banks in Binh Dinh province. Using mixed research method including qualitative and quantitative with managers and internal control staffs currently working at commercial banks in Binh Dinh province as the survey respondents, the results have indicated six influencing factors, the strongest of which is control activities, followed by the factor of supervision, control environment, risk assessment, information and communication and finally information technology.