The effectiveness of the internal control of development investment expenditure in provincial state treasuries in Binh Thuan province

Abstract

The research aims to identify factors affecting the effectiveness of the internal control of development investment expenditure in provincial state treasuries in Binh Thuan province, which included Control environment , Risk assessment, Control activities, Information and communication, Supervising, and Application of TABMIS system. Based on the findings, several recommendations would be made in order to improve the effectiveness of the internal control systems in provincial state treasuries in Binh Thuan province. Using a sample size of 193, the regression analysis suggested that the effectiveness of the internal control systems in provincial state treasuries in Binh Thuan province would be impacted by 6 factors: Control environment , Risk assessment, Control activities, Information and communication, Supervising, and Application of TABMIS system. Among them, Control environment is the factor with the highest degree of impact. From such results, recommendations were made to improve the effectiveness of the internal control systems in Vietnam state treasury.