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

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.