Yếu tố ảnh hưởng đến tính hữu hiệu của hệ thống kiểm soát nội bộ tại Bệnh viện Hoàn Mỹ Cửu Long

Abstract

Based report of COSO 2013, this research study was carried out to explore the factors affecting the effectiveness of the internal control system of Cuu Long hospital. The thesis applied combination of qualitative and quantitative research methods to identify the factors: Environmental control; Risk assessment; Control activities; Information & communication and supervision activities affecting the effectiveness of the internal control system. The results of analysis Cronbach's Alpha and Exploratory Factor Analysis shows the scale used in the study was consistent. Results of multivariate regression showed five positive factors affecting the effectiveness of the internal control system.