TAILIEUCHUNG - Impacts of internal control on the quality of risk control at construction enterprises in Ho Chi Minh city

Risks are found everywhere and every time, therefore, developed countries in the world have conducted researches on risks and risk control. However, till 2004, theory about internal control (IC) related to risk management (COSO 2004 - Committee of Sponsoring Organizations 2004) was officially enforced and there are eight components establishing internal control system accordingly. | Tạp chí Khoa học & Công nghệ Số 3 81 Impacts of internal control on the quality of risk control at construction enterprises in Ho Chi Minh city Ha Xuan Thach1, Nguyen Thị Mai Sang2 1 Faculty of Accounting and Auditing, University of Economics Ho Chi Minh City, 2Faculty of Finance and Accounting, Nguyen Tat Thanh University hxt@; nguyenmaisang@ Abstract Risks are found everywhere and every time, therefore, developed countries in the world have conducted researches on risks and risk control. However, till 2004, theory about internal control (IC) related to risk management (COSO 2004 - Committee of Sponsoring Organizations 2004) was officially enforced and there are eight components establishing internal control system accordingly. Construction sector in Ho Chi Minh City (HCMC) in recent years has been facing many risks, making several enterprises suffer huge losses and go bankrupt. Thus, conducting researches and applying the theory of COSO 2004 into building IC system at enterprises to see whether it has eight components or not and how it impacts on risk control quality (RC) are big questions needed to be clarified, thereby proposing recommendations affecting each part of IC properly to improve the quality of RC at construction enterprises next time. ® 2018 Journal of Science and Technology - NTTU Nhận Được duyệt Công bố Keywords Internal Control; Risk Control; Enterprise Risk Management; Construction Enterprises 1 Introduction Definitions of risk and risk control (RC) are referred to indispensable requirements for all enterprises operating in the economy, especially for construction sector which faces with risks regularly; any mistakes about survey, design, construction, the changes in exchange rates or interest rates, and faults from management process of enterprises etc. are able to lead to risks or even bankruptcy. Construction enterprises are in different scale with many ongoing large and small .

• Tài chính doanh nghiệp
• Internal control
• Risk control
• Enterprise risk management
• Construction enterprises
• Construction sector in Ho Chi Minh City
• Financial and accounting internal control
• Internal control assessment result based on COSO
• Social sciences
• Accounting internal operation control
• Faculty of humanities
• Summary of economic thesis
• The impact of internal control components
• The internal control of VietNamese transport construction enterprises
• VietNamese transport construction enterprises
• The IC of VITC
• Lecture International accounting
• International accounting
• Internal control and cash
• The components of internal control
• Control device
• Bank account
• Internal control activities
• Control activities
• Accounting principles
• Lecture Accounting principles
• Nguyên lý kế toán
• Internal auditing activities
• Internal auditing activities in Vietnamese firms
• Internal auditing
• Internal audit activities in the firms
• Financial statement auditing
• Audit planning
• Auditing business processes
• Financial statement audit
• Auditing internal control
• Financial reporting
• Cash internal control system application in paripurna masjid of Pekanbaru
• Cash internal control system application
• Managing the Paripurna Mosque
• The vision of Pekanbaru
• Tax avoidance
• Family ownership
• Environmental uncertainty
• Internal control on tax avoidance
• Vietnam banking sector restructuring
• Challenges for local banks
• Evolve their internal control system
• Internal control system
• Banking sector restructuring
• Summary of doctoral dissertation
• Summary of doctoral dissertation Accounting
• Completing the internal control
• Vietnamese Commercial banks
• Internal control in banks
• Summary of Doctor of thesis
• Summary of Doctor of Accounting thesis
• Effect of internal control
• Effect of financial management
• Journal of science
• Credit operations
• Commercial banks
• Internal control systems
• Summary of PhD thesis
• Thesis Summary of Doctor of Accounting
• Impact of internal control
• Operations of enterprises
• Vietnam stock market
• Lecture Principles of financial accounting
• Bài giảng Nguyên lý kế toán tài chính
• Financial pressure
• Finance accounting and Auditing
• Listed construction companies
• Committee of Sponsoring Organizations (COSO)
• Quality of Internal Control (ICQ)
• Information and Communication (IC)
• Auditing services
• Assurance services
• Internal controland cash
• Define internal control
• Cash disbursements
• Internal control principles
• Factors affecting the effectiveness of internal control
• Foint stock commercial banks in Vietnam
• The requirements of the economy
• The financial economy of the country
• The operational effectiveness of internal control
• Performance effectiveness of enterprises
• Risk assessment
• Control environment
• Improving internal control system
• Improving internal
• Wood processing firms
• Expenditure cycle
• Revenue cycle