Nghidn cffu ciia George Drogalas va cac cdng sff (2004) da chffng minh tam quan trpng ciia he thd'ng KSNB trong kinh doanh khdch san thdng qua cdc ndi dung: Hd thd'ng hda ly thuye't v[r]
Trang 1NGHIEN c t f u CAC NHAN TO
ANH Hl/OfNG DEN TINH H0U HIEU CUA HE THONG KIEM SOAT NOI BO TAI CAC DOANH NGHIEP DU LICH
TINH BINH DINH
• TRAN THI BICH DUYEN - DAM DINH MANH
TOM TAT:
Bai vid't danh gia tac dong cac thanh phan trong he tho'ng kiem soat ndi bd (KSNB) den tfnh bilu hieu (THH) cua he thd'ng KSNB tai cac doanh nghiep kinh doanh du lich tinh Binh Dinh Ke't qua nghien cu'u cho thay, trong 5 thanh ph^n cua he thd'ng KSNB, thi boat dong kiem soat
CO tac dong Idn nha't de'n THH cua he thong KSNB, tie'p de'n la thong tin va trao ddi thong tin, danh gia rui ro, moi bofdng kiem soat va cuoi cung la boat ddng giam sat
Tif khoa: Ki^m soat npi bo, tinh biJu hieu, doanh nghigp du hch, tinh Binh Dinh
1 Gidi tbiSu
Theo Sd Ke hoach vii Dau td tinh Binh Dinh,
nam 2019, tinh co 51 ] doanh nghiep kinh doanh
(DNKD) du lich, trong do co 261 DNKD lihi trii du
lich; 163 DNKD dich vu an uo'ng va 87 DNKD
dich vu ICf hanh du lich Nh§m phat tnen du lich
ben vffng difa tren viec phat huy the manh va gia
tri tai nguyen du lich, nganh Du Hch tinh Binh Dinh
da du'a ra nhffng muc tieu, ke hoach trien khai cu
the nhff sau: Nam 2019 se thu hiit 4.747.114 IffOt
khach du Ijch (trong do co 403.505 Iffdt khach quo'c
te), tang 16% so vdi nam 2018; doanh thu du lich
dat 5.032 ty dong, tang 25,7% so vdi nam 2018
Binh Dinh da va dang trcf thanh diem de'n ha'p dan
khach du lich trong nffdc va nifdc ngoai, cac
DNKD du lich ngay cang tang ve so'Iffdng va chat
Iffdng Tuy nhien, d^ day manh hdn nffa boat dong
nay thi ddi hoi cac DNKD du lich Binh Dinh can
phai cd nhffng cong cu quan ly kinh te tai chinh hffu hieu hdn nffa Dac biet la xay dffng mOt he thong KSNB thifc sff hffu hieu
2 Cd sd ly thuye't va mo hinh nghien ctfu
2.1 He thdng kiem sodt not bo
KSNB dffdc biet den rdng rai tren the' gidi k^ ttt khi bao cao COSO 1992 ra ddi va nd ngay cangto
ra hffu ich trong viec ngan ngffa gian ISn, nham lan cung nhff giup nha quan ly nang cao bidu qua cong viec Uy ban COSO cung da ban banh bao cao COSO 2013 nham cd nhffng hffdng din cu th^ hdn cho cac doanh nghidp (DN) trong viec ap dungde hffdng den cong tac quan tri toan diSn cua mot DN
va dat dffdc nhffng muc tieu de ra
Theo COSO, KSNB la mot qua trinh bi chi ph^i bdi ngffdi quan ly, hgi ddng quan trj va cac nhan
vien cua ddn vi Nd difdc thie't lip d6' cung cap vati
sff dam bao hdp ly nham dat difdc cac muc tieu
Trang 2sau day: (I) Sff hffu biSu va hieu qua cua boat
dong; (2) Sff tin cay cua bao cao; (3) Sff tuan thu
phap luat va cac quy dinh
KSNB bao gom 5 thanh phan; Moi trffdng kiem
soat (MTKS), danh gia rui ro (DGRR), boat dong
Idem soat (HDKS) thong tin va trao doi thong tin
(TTVTDTT) va boat dpng giam sat (HDGS) Khi
thie't lap va van hanh he tho'ng KSNB, ddn vi can
chii y va quan tSm mffc dp tac dpng cua cac 5
thanh phan den hieu qua kid'm soat de cd bien
phap ffu tien trong qua trinh thie't ke nham dat difdc
hieu qua cao nha't,
2.2 Cdc nghien ciiu co lien quan
Thiinhdt, nghien cffu v^ MTKS anh hffdng dd'n
THH cua he tho'ng KSNB MTKS la nen tang, cd
sd cho he thd'ng KSNB, cd tac dpng de'n y thffc cua
mpi thanh vi6n trong ddn vi, la yeu td hat nhSn cho
cacy6'ut6'khac [7 -8] MTKS bao gom nhieu nhan
to c3.'u thanh nhff: van hda DN, phSn cS'p quyen lffc,
^ chat Iffdng cua c^c uy ban kiem toan, tinh liem
'•'j chlnh va c^c gia tri dao dffc (D'Aquila (1998);
Ramos, (2004)) Theo Rae va Subramaniam
(2005), con ngffdi la nhan to' co't ldi cua cac to
'^ chiJc, \k nhdn td' ki^m sodt td' chffc; theo do tinh
liem chinh, cac gid trj dao dffc, tham quyen la yd'u
to quyg't dinh d6'n sff thanh cong hay tha't bai cua
ba't cff to chffc nao Theo dd, cac yd'u td' thudc
MTKS bao g6m: tinh Hem chinh va cac gia tri dao
dffc; tham quyen ciaa con ngffdi trong to chffc; triet
ly lanh dao va phong each dieu hanh; each thffc
nha quan ly giao quy^n han, trach nhiem, td chffc
vii phdt trid'n con ngffdi Nghien cffu cdn nbSn dinh
ring: "Gia tri td chffc khong the vffdt len tren tinh
Hem chfnh va dao dffc cua nhffng ngffdi sang lap,
dieu hanh va giam sat td chffc do "
1 Thd hai, nghien cffu ve DGRR anh hffdng de'n
THH ciia hd thdng KSNB Lannoye (1999) cho
rang mdi DN cd mot phffdng phap giai quye't va'n
de khac nhau nhifng cac phffdng phap dd phai difdc
thiet kd' sao cho cd the quan ly rui ro thdng qua sff
dam bao hdp ly va xem xet can dd'i giffa chi phi va
Idi ich Con Walker (1999) cho rang: Mud'n ngan
chan hoac giam thieu rui ro, nha quan ly can quan
ly^rui ro khi cd sff thay ddi xay ra, cac de xua't thay
ddi ve quan In rui ro trong ddn vi phai dffdc nha
quan ly thong bao de'n nhan vidn phu trach trifc
,; tiep, cac nguy cd cd the tao ra nhffng rui ro mdi
, phaidffdcnbaquanly giam sat lien tuc Ben canh
, do Walker cung cho rdng DGRR la danh gia cac
yeu to'gay can trd de'n vide DN dat dffdc sff menh
cua ddn vi minh, la mdt qua trinh danh gia cd he thd'ng v^ cac bat ldi phat sinh, danh gia kha nang thidt hai cd the cd cua ddn vi trong boat dpng tai chinh va phi tai chinh Mud'n DGRR bat bupc cac ddn vi phai cd he tho'ng muc tidu rd rang, phu hdp Cac cdng vide de DGRR bao gom Nhan didn riii
ro, phan tich rui ro, ffdc tinh nhffng nguy cd cd the
cd, danh gia tan sua't xay ra cac nguy cd va each thffc de quan ly rui ro
Thd ba, nghien cifu ve HDKS anh hffdng dd'n
THH cua be thd'ng KSNB Nghien cffu cua Ramos (2004) da chi ra: De kie'm tra tinh chinh xac va day
du ciia thdng tin cung nhif sif iiy quyen ciia cac giao dich thi mot loat cac HDKS can phai dffdc thifc hien Td chffc can kiem soat viec phat trie'n cac he thd'ng mdi va nhffng thay ddi cua he thd'ng
da ton tai trffdc dd Ngoai ra, ddn vi can cd quy dinh ban chd'vide tid'p can vdi cac chffdng trinh va dff lieu Ddn vi can dam bao cdng tac kiem sodt vat chat, bao gom: Kiem soat cac thiet bi, hang ton kho, chffng khoan, tien mat va cac tai san khac Ngoai ra, Jenkinson (2008) cung cho rang de dat du'dc cac muc tidu ctia ddn vi mot each hidu qua tbi cac HDKS phai dffdc thie't lap va thffc thi HDKS difdc dinh ngbia la cac chinh sach va thii tuc ma nha quan ly thid't kd' ra dd' dam bdo rang cdc chi tbi ciia nha quan ly dffdc thffc hien mot each triet
de Cac HDKS bao gdm: Hoat ddng phd duyet, boat dpng iiy quyen, hoat dpng xdc minh, boat ddng dd'i chie'u, hoat ddng danh gia hidu sua't boat ddng, boat dpng phan cdng nhiem vu
Thii tu, nghien cffu ve TTVTDTT anh hffdng
de'n THH ciia hd thd'ng KSNB Nghien cffu ciia Sleihoff (2001) va Hevesi (2005) chffng mmh TTVTDTT la yeu to' quan trpng cd tac ddng de'n THH cua he thd'ng KSNB Thdng tin tff ben trong
va ben ngoai ddn vi truyen ve phai dffdc dam bao
dp tin cay, sau dd cac bd phan chffc nang xff ly va thdng bao cho nha quan ly mdt each kip thdi Thdng tin sau khi difdc sff cho phep ctia ban quan tri se dffdc chuyen tdi cac bp phan va ca nhan de' thffc hien chffc nang cua minh TTVTDTT giup cac nhan vidn nhan tha'y difdc chffc nang va vai trd ciia minh trong he thd'ng KSNB Vi vay, ddn vj phai xay difng ban md ta cdng viec cho ta't ca bd phan,
cd nhan trong ddn vi de cung ca'p cac thdng tm can thie't khi cd yeu cau tff nha quan ly
Cudi cdng, nghien cffu ve HDGS anh hu'dng
dd'n THH cua he thd'ng KSNB HDGS la mdt trong nhffng khia canh quan trong nha't cua KSNB trong
Trang 3bat ky td chffc nao Nghien cffu cua Springer
(2004) cho rang: HDGS la cdng vide danh gid viec
thid't kd'va van hanh he thdng KSNB, difdc cac bp
phan lien quan thffc hien mdt each lidn tuc va dpc
lap Thffc hien cdng tac giam sat la de dam bao
rang cac cdng viec ciia KSNB deu dffdc tie'n hanh
diing ddn, day du va hidu qua nhiftbid'tkebandau
HDGS la cdng vide thu'dng xuyen de' khang dinh
rdng cac thii tuc kiem soat dffdc thffc hien theo
dung ydu cau de ra (Muhota, 2005) Nham dam
bao linh chinh xac cua cac giao dich dffdc the hidn
trong bdo cao tai chinh ve giam sat cac khodn vay,
cdc cdng cu giam sat dffdc sff dung nhieu trong cac
td chffc la: dd'i chie'u, kie'm tra npi bp va kie'm toan
(Diamond, 1984) He tho'ng KSNB can phai dffdc
theo ddi, danh gia chat Iffdng hoat ddng theo thdi
gian De' thffc hien dieu nay thi ddn vi sff dung cdc
HDGS Hen tuc, ddnh gia rieng biet hay sff dung
phffdng thffc kd't hdp hai boat ddng trdn Mdt he
thd'ng giam sat td't thi phai chi ra nhffng thie'u sdt
ciia KSNB cdn mac phai va phan boi cho cac nha
quan tri cap cao dd cd nhffng bidn phap didu chinh
kip thdi (Calomiris va Kahn, 1991)
Nghidn cffu ciia George Drogalas va cac cdng
sff (2004) da chffng minh tam quan trpng ciia he
thd'ng KSNB trong kinh doanh khdch san thdng
qua cdc ndi dung: Hd thd'ng hda ly thuye't ve
KSNB; de cap de'n KSNB nhif mdt yd'u to xiic tac,
cung cap thdm gia tri cho kinh doanh khach san
hien dai; de xua't cac thii tuc kid'm soat va vai tro
ciia KSNB trong tffng boat ddng cu the' nham nha'n
manh tam quan trpng cua no trong viec kinh doanh
khdch san
Nghien cffu ciia Karagiorgos el al (2011), nha'n
manh rang boat ddng ciia ta't ca cac thanh phan
ciia he thdng KSNB trong cac DNKD khach san
la mot dieu kien tien quye't cho thanh cdng trong
boat ddng cua cac khach san tai Hy Lap, dffdc
danh gia cao va cd xu hffdng tao ra mot nen van
hda dinh hffdng dich vu cua khach hang
Nghien cffu ciia Addey Josephine Nana Ama
(2012) danh gia THH ciia KSNB trong nganh
Cdng nghiep khach san qua 2 trffdng hdp khach
san MacDic Royal Plaza va Capital View Ke't qua
tff nghidn cffu ciia Yemerva Cheko! (2017) ve anh
hffdng ciia cac hd thd'ng KSNB do'i vdi doanh thu
ciia cac khach san d TP Bahir Dar va Gondar
(Ethiopia) cho tha'y khdng phdi ta't ca cdc thanh
phan KSNB deu cd tac ddng tich ctfc de'n viec tang
doanh thu ciia khdch san Tuy nhidn, nghidn cffu
cho tha'y HDKS, TTVTDTT va HDGS cua KSNB
cd tdc ddng tich cffc va dang kd den doanh thu ciia khdch san
Tai Viet Nam, nghien cffu ciia Ho Tua'n Vj] (2016) v^ cac nhan to anh hffdng dd'n THH cua he thdng KSNB trong cac ngan hang thffdng mai Vidt Nam dffa tren cdc ly thuye't lidn quan nhff: L^ thuye't ISp quy, Ly thuye't uy nhidm, Ly Thuyd't the che', Ly thuyd'i ba't dinh, Ly Thuyd't ve tam ly hoc
xa hpi ciia td chffc Ke't qua da xac dinh dffdc co 7 nhan td' anh hffdng de'n THH cua he thd'ng KSNB trong cac NHTM Viet Nam, gdm: MTKS, DGRR, HDKS, TTVTDTT, HDGS, the' che chinh hi va Icfi ich nhdm Vd Thu Phung (2016) chi ra 5 thanh phan ciia he thd'ng KSNB cd tdc dpng cung chilu vdi hieu qua boat ddng cua Tap doan Didn life Viet Nam, tuy nhidn nghien cffu lai chffa dl cap de'n 2 muc tidu cdn lai ciia KSNB la: (1) Bdo cao tai chinh dang tm cay; (2) Tuan thii phdp luat vii cdc quy dinh
2.3 Mo hinh nghien ciiu
Dffa vao cdc nghidn cffu tru'dc dd va y kid'n cua cdc chuyen gia, bai vie't de xua't md hinh nghien cffu gom 5 nhan to' nhff sau:
Hinh 1: Mo hinh nghien cOu
Tff md hinh nghidn cffu tren, ta cd 5 gia thuyet nghien cffu sau:
HI +: MTKS cd tac ddng thuSn chieu de'n THH ciia he thd'ng KSNB
H2-(-: DGRR cd tac ddng thuan chieu dd'n THH cua he thd'ng KSNB
Trang 4H3+: HDKS co tdc ddng thuan
chilu de'n THH cua he thd'ng KSNB
H4+: TTVTDTT cd tdc dpng
thuan chieu den THH cua he thdng
KSNB
H5-h: HDGS cd tac ddng thuan
chi^u dd'n THH cua he thdng KSNB
3 Phffdng phap nghidn ctfu
Nghidn cffu sff dung 2 phifdng
phdp dinh tinh va dinh lifdng Trong
do: Giai doan d^u su: dung nghidn
cffu dinh tinh nham xdc dinh md
hinh, cdc nhdn to', cac bid'n quan sat
phii hdp vdi dieu kidn va dac diem
ciia cdc DN du Hch Binh Dinh Giai
doan hai sff dung nghidn cffu dmh
lifdng dffdc thffc hien nham thu thap
sd lieu di kiem djnh cac gia thuyd't
nghien cffu
Nghidn cihi xay dffng phieu dieu
tra vdi 39 cau hdi, gffi de'n 300 giam
dQ'c, phd gidm dd'c, ke' todn trifdng
ciia cdc DN du Hch tinh Binh Djnh
Kd't qud thu hdi difdc 257 phid'u hdp
le (dat 85,7%) va dffdc sff dung de
nhap dff lidu xff ly bang phan mem
SPSS 22 va tie'n hanh phan tich
thdng qua he sd'Crobach's Alpha va
nhan to' khdm phd EFA Cud'i cung,
phep hdi quy vdi phffdng phap Enter
difdc sff dung de kie'm djnh 5 gia
thuye't nghidn cffu
4 Ke't qua nghien ctfu
4.1 Ddnh gid dg tin cqy c&a
thang do
Sff dung cdng cu Cronbach's
Alpha de' do dd dn cay cua tffng
bi^n quan sdt trong phid'u dieu tra
va xem xet cd ndn loai ba't ky bid'n
quan sat nao ra khdi phan tich EFA
hay khdng, vdi hd sd Cronbach's
Alpha tff 0,6 trd len la thang do
Iffdng td't, ndn mpi kd't qua
Cronbach's Alpha > 0,6 deu dffdc
chap nhan (Bang 1)
Kd't qua kie'm dinh Cronbach's
Alpha cho thiy ta't ca cac thang do
deu dat yeu cau ve dd tin cay Cac
he sd tffdng quan bie'n - tdng ciia cac
thang do deu cao hdn mffc cho phep
Bang 1 Bang tong hop cdc thong do
VO bien quan sdt bj loqi
STT
1
2
3
4
5
6
Thang do
COEN RISK COAC INFO MONI EFFE
Bien quan sat b| loai
Khong RISK4, RISK7 C0AC5 INF05 Khong EFFE3
H$ s^TAIpha
0,859 0,896 0,830 0,834 0,874 0,811
Ke)iu$n
Chat lagng tot Chat lUdng tot Chat luong tot Chat luong tot Chat luong tot Chat luong tot
Ngudn: Tong hop tH ket qud chay phdn mem
Bang 2 Bang ket qud phdn tich EFA cdc nhdn td' tdc ddng
Rotated Component Matrix^
C0EN6 C0EN3 C0EN1 C0EN2 C0EN4 C0EN5 RISK2 RISK6 RISKS RISK1 RISKS M0NI2 M0NI3 M0NI1 M0NI4 M0NI5 INF01 INF04 INF02 INF03 C0AC1 C0AC2 C0AC3 C0AC4
Component
1
,788 ,768 ,768 ,765 ,719 ,708
2
,795 ,780 ,763 ,741 ,731
3
,763 ,758 ,753 ,739 ,580
4
,809 ,789 ,773 ,738
6
1
,848 ,825 ,751 ,662
Trang 5(> 0,3), do do, giff nguyen md binh gom 5 bie'n ddc
lap va 1 bie'n phu thudc vi thang do dam bao chat
Iffdng tdt vdi 26 bid'n quan sat dac trffng, cac thang
do dffdc dffa vao phan tich nhan to'kham phd EFA
d bffdc tie'p theo
4.2 Phan tich nhdn to khdm phd (EFA)
Kd't qua pbSn tich nhan td khdm pha (EFA) tff
26 bie'n quan sat ciia 5 thanh phan ddc lap dffdc
phan tan thanh 5 nhan td theo dung nhff md hinh
dff kie'n ban dau
Ke't qua tai Bang 2 cho thay, kiem dinh KMO
= 0,873 (thda man dieu kien: 0,5 < KMO < 1)
thich hdp vdi dff lieu thffc te' Tong phffdng sai
trich bang 68,458% > 50% dat yeu cau dffa ra
Eigenvalues = 1,482 > 1 cho tha'y 68,458% thay
ddi ciia mdi nhgn td' dffdc giai thich bdi cac bie'n
quan sat ciia nhan td'
Nhu vay, cac bid'n quan sdt dffdc gom lai theo
dung cac nhan to ma nghien cffu da de xuat thdng
qua vide tdng quan cac nghidn cffu trffdc day
4.3 Kiem dinh mo hinh hoi quy
Kd't qua kiem djnh md binh hdi quy cho tha'y
he sd R= = 0,559 va R- dieu chinh = 0,55, nghia la
md hinh giai thich dffdc 55% SLf bie'n thien ciia
THH ctia he thd'ng KSNB He sd Durbin-Watson =
1,305 (1 < 1,305 < 3) chffng td khdng cd hien tffdng
tff tifdng quan He sd' phdng dai phffdng sai VIP
deu nho bdn 2,5, chffng to khdng cd bien tu'dng da
cdng tuyen
Ke't qua Bang 3 ciing cho tha'y mo hinh hdi
quy khdng cd nhan to' nao bi loai vi Sig kie'm
dinh t ciia tffng bid'n ddc lap deu nho hdn 0,05
Cdc bie'n ddc lap tffdng quan cd y nghla thd'ng ke vdi THH cua he thd'ng KSNB vdi dp tin cay Idn hdn 95% He sd Beta cua 5 nhan td deu dffdng, chffng td 5 nhdn td' cd tac ddng thuan chieu vdi THH cua hd tho'ng KSNB tai cac DNKD du lich tinh Binh Dinh Vi vay, cd thd' ke't ludn: Co 5 nhan to' anh hffdng de'n tinh hffu hidu cua hd thd'ng KSNB Tff dd riit ra dffdc phffdng trinh hoi quy the' bidn md'i quan he giffa cac nhSn to' vdi THH cua be thd'ng KSNB nhff sau:
EFFE = 0,276*COEN+ 0,352*RISK + 0,426*COAC + 0,386*INFO + 0,167*MONI
Xet dd'n mffc dp tac dpng anh hffdng tbi nhan to
"HDKS"cd mffc anh hffdng manh nha't, thff hai la nhan to' "TTVTDTT", thff ba la nhan td "DGRR", thff tff la nbantd'"MTKS"va cud'i cung la nhantS'
"HDGS" cd anh hffdng tha'p nha't trong phffdng trinh hdi quy
5 Ket lu§n
Ke't qua nghidn cffu cho thi'y cd 5 thanh phan tac ddng de'n THH ciia be thd'ng KSNB Trong do, vdi quy md vffa va nhd chiem da so', vd'n it, trinh
dd quan ly tha'p ndn cac DNKD du lich Binh Dinh chffa that sff quan tam va dau tff dung mffc de'n he thd'ng KSNB, dac biet la xay dffng mot MTKS tfi'l
va gidm sdt quy trinh boat ddng cdn ye'u kem, chu ye'u dffa vao kinh nghidm De khac phuc nhffng van de trdn nham nang cao THH, cac DN can phSi nang cao trinh dd quan ly va thffdng xuydn dao tao nhan vien, xay dffng mdt mdi trffdng lam viec chuyen nghidp •
Bang 3 Ket qud kiem djnh taong quan \iJng phdn cua he so hoi quy
Coefficients^
Model
1
Hang so
(Fl)
(F2)
(F3)
{F4)
(F5)
H$ so diiia chuan hoa
B
2,286E-16
,276
,352
,426
,386
,167
Std Emir
,042 ,042 ,042 ,042 ,042 ,042
H$ s5 chuan hoa Beta
,276 ,352 ,426 ,386 ,167
t
,000 6,592 8,407 10,169 9,203 3,988
Sig
1,000 ,000 ,000 ,000 ,000 ,000
Thong i<e OCT Tolerance
1,000 1,000 1,000 1,000 1,000
ViF
1,000 1,000 1,000 1,000 1,000
a Dependent Variable (EFFE) Tinh hOu hieu cua he thong KSNB
Trang 6TAI L I E U T H A M K H A O :
Tdi li?u tie'ng Viet:
1 Vd Thu Phung (2016) Tdc ddng cua cdc nhdn td cdu thdnh he thd'ng kiem sodl noi bo de'n hieu qud hoat dgng cua Tap dodn Dien luc Viet Nam Ludn dn tie'n sT TrUdng Dgi hgc Kinh te'TP Ho Chi Minh
2 Ho Tudn Vd (2016) Cdc nhdn td dnh hudng den sU hHu hieu ciia he thdng kiem sodt ngi bg trong cdc ngdn hdng thumg mai ViSl Nam (Ludn dn Ti&'n si), Dgi hoc Kinh te'TP Ho Chi Minh
Tdi li?u tie'ng Anh:
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Ngay nhSn bai: 13/4/2019
Ngay phan bidn danh gia va su'a chffa: 23/4/2019
Ngay cha'p nhan dang bai: 3/5/2019
Thong tin tdc gia:
ThS TRAN THI BICH DUYEN - ThS D A M DINH MANH
Khoa Kinh td"- Kd'toan, Trii'dng Dai hpc Quy Nhcfn
IMPACT OF COMPONENTS IN INTERNAL CONTROL SYSTEM
ON THE EFFECTIVENESS OF INTERNAL CONTROL IN THE TOURIST TRADING ENTERPRISES IN BINH DINH PROVINCE
• MA TRAN THI BICH DUYEN
• MA DAM DINH MANH Faculty of Ecomics and Accounting - Quy Nhon University
ABSTRACT:
The paper reviews the impact of components in internal control system on the effectiveness
of internal control in the tourist trading enterpnses in Binh Dinh province Research results show diat among five components of the internal control system Control Activities has the greatest impact on the elfectiveness of internal control, followed by Information and Communication, Risk Assessment, Control Environment, and finally Monitoring activities Keywords: Internal control, effectiveness, tourist trading enterprises, Binh Dinh province