FACTORS AFFECTING THE LEVEL OF FRAUD AND OMISSIONS OF ACCOUNTANTS IN PHARMACEUTICAL PRODUCTION ENTERPRISES IN HO CHI MINH CITY

Abstract

The purpose of this study is to determine and measure the influence of factors on the level of fraud and errors of accountants in pharmaceutical manufacturing enterprises in Ho Chi Minh City, from there, propose management implications to help reduce the level of fraud and errors of accountants in these units. Qualitative research methods combined with quantitative research methods with the exploratory factor model (EFA) were used by the author to study this topic. Research results have determined that there are 6 factors that all impact in the same direction on the level of fraud and errors of accountants in pharmaceutical manufacturing enterprises in Ho Chi Minh City, which are Professional Ethics; professional capacity; regimes and policies of the state and professional associations; internal control system; application of information technology and unusual pressure on businesses.