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Internal Control Factors Influencing the Operational Efficiency of Non-Financial Companies Listed on Vietnam’s Stock Exchange

Journal: The Journal of Social Sciences Research (Vol.5, No. 9)

Publication Date:

Authors : ;

Page : 1303-1311

Keywords : Internal control; Control system; Operational efficiency.;

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Abstract

Purpose to assess the influence of the factors on the operational efficiency of non-financial companies listed on Vietnam's stock exchange. The study in factors influencing on the internal control system in non-financial companies listed on Vietnam's stock exchange has drawn a brief description of related issues and assessed the influence of the factors on the operational efficiency of non-financial companies listed on Vietnam's stock exchange. Findings: the Information and Communication has the most influence on the operational efficiency, then Risk Assessment, Control Environment and Monitoring. The Control Activities has the least influence on the operational efficiency.

Last modified: 2019-10-18 16:06:23