Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks
The study aims to confirm and measure factors that affect the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks. This research used the framework by COSO 2013 and results of expert interviews to offer research models and scales. It was carried out...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2020-08-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/582 |
| _version_ | 1818899874227159040 |
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| author | Nguyen Kim Phuoc Vo Thi Que Ngoc |
| author_facet | Nguyen Kim Phuoc Vo Thi Que Ngoc |
| author_sort | Nguyen Kim Phuoc |
| collection | DOAJ |
| description | The study aims to confirm and measure factors that affect the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks. This research used the framework by COSO 2013 and results of expert interviews to offer research models and scales. It was carried out for collecting data from 300 managers and employees of 10 commercial banks (30 people/bank) in Binh Thuan province in 2020. The study used a 5-level likert scale and used SPSS 22.0 software for analysis. The results of multivariate regression analysis (OLS) show that all factors: Risk assessment, Risk management, Control environment, Control procedure, Control activities, Credit control, Control capacity , Information, Communicates internally, Communicates externally have an impact on the effectiveness of internal control systems in credit facilities of commercial Banks in Binh Thuan province. |
| first_indexed | 2024-12-19T19:54:54Z |
| format | Article |
| id | doaj.art-1a0e19e0086a4e678fb4b83b8feabf70 |
| institution | Directory Open Access Journal |
| issn | 2734-9314 2734-9586 |
| language | English |
| last_indexed | 2024-12-19T19:54:54Z |
| publishDate | 2020-08-01 |
| publisher | HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE |
| record_format | Article |
| series | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| spelling | doaj.art-1a0e19e0086a4e678fb4b83b8feabf702022-12-21T20:07:50ZengHO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCEHo Chi Minh City Open University Journal of Science - Economics and Business Administration2734-93142734-95862020-08-011029411110.46223/HCMCOUJS.econ.en.10.2.582.2020797Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banksNguyen Kim Phuoc0Vo Thi Que Ngoc1Ho Chi Minh City Open UniversityHo Chi Minh City Open UniversityThe study aims to confirm and measure factors that affect the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks. This research used the framework by COSO 2013 and results of expert interviews to offer research models and scales. It was carried out for collecting data from 300 managers and employees of 10 commercial banks (30 people/bank) in Binh Thuan province in 2020. The study used a 5-level likert scale and used SPSS 22.0 software for analysis. The results of multivariate regression analysis (OLS) show that all factors: Risk assessment, Risk management, Control environment, Control procedure, Control activities, Credit control, Control capacity , Information, Communicates internally, Communicates externally have an impact on the effectiveness of internal control systems in credit facilities of commercial Banks in Binh Thuan province.https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/582internal control (coso 2013)credit operationseffectivenesscommercial banks |
| spellingShingle | Nguyen Kim Phuoc Vo Thi Que Ngoc Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks Ho Chi Minh City Open University Journal of Science - Economics and Business Administration internal control (coso 2013) credit operations effectiveness commercial banks |
| title | Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks |
| title_full | Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks |
| title_fullStr | Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks |
| title_full_unstemmed | Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks |
| title_short | Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks |
| title_sort | factors impact on the effectiveness of internal control systems in credit facilities in binh thuan province commercial banks |
| topic | internal control (coso 2013) credit operations effectiveness commercial banks |
| url | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/582 |
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