FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL CONTROL AT THE OFFICE OF THE PEOPLE’S COMMITTEE OF BINH PHUOC PROVINCE

Abstract
The study has conducted a survey of leaders and staff who are currently working at the Office of the People’s Committee of Binh Phuoc province, with working experience, working seniority and certain understandings of internal control. The valid sample of this survey is 109 observations. Research results indicate that Control environment; Risk assessment; Control activities; Information and communication; and Monitoring activities have impacts on the effectiveness of Internal Control in the Office of the Committee. Based on the results of this study, the study proposes some solutions to improve the effectiveness of internal control at the People’s Committee of Binh Phuoc province.
Keywords: effectiveness, internal control, officer, People’s Committee office, Binh Phuoc province.
JEL classification: H83; M42; M4.

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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373