Factors impact on the effectiveness of internal control systems in credit facilities in Vietnam commercial banks

The study aims to analyse factors that affect the effectiveness of internal control systems in credit facilities in Vietnam commercial banks and we suggest some solutions to improve the effectiveness of internal control systems. The study used the theories and integrated framework by COSO (2013) and...

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Bibliographic Details
Main Author: Nguyễn Thị Loan
Format: Article
Language:Vietnamese
Published: TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH 2020-06-01
Series:Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
Subjects:
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/522