Determinants of internal control system at non-public universities in HCMC

Abstract:

The objective of the study is to determine and measure the influence of factors on the effectiveness of the internal control system at non-public universities in Ho Chi Minh City. The author has used a mixed research method, which is a combination of qualitative and quantitative methods according to multivariate regression model to carry out the research. Result of this research has been identified 6 factors affecting the effectiveness of the internal control system at non-public universities in Ho Chi Minh City, which are Control environment; Risk assessment; Control activities; Information and communication; Monitoring and applying information technology.