Yếu tố ảnh hưởng đến tính hữu hiệu của hệ thống kiểm soát nội bộ tại doanh nghiệp nhỏ và vừa trên địa bàn quận Cái Răng, thành phố Cần Thơ

Abstract

The paper analyzes the factors affecting the effectiveness of the internal control system in small and medium-sized enterprises in Cai Rang District, Can Tho City from 2013 to 2018. Based on theoretical basis and research model in previous studies, the author conducted primary data collection through surveys of 192 leaders, chief departments / businesses small and medium-sized enterprises in Cai Rang District in 2019. Results of the EFA discovery factor analysis, model estimation by multiple regression analysis methods show the extent and direction of the impact of each factor on the effective system of internal control for small and medium enterprises in the district Teeth. Factors that have a positive and strong influence on the effectiveness of the internal control system in small and medium-sized enterprises in Cai Rang District, Can Tho City, respectively, are Environment Control factors, Monitoring; Control operations, Risk assessment; Information and communication.