The impact of factors on the efficiency of internal control system at commercial banks in Binh Dinh province
Abstract
This study was conducted with the aim to identify and measure factors affecting the effectiveness of the internal control system at commercial banks in Binh Dinh province. Using mixed research method including qualitative and quantitative with managers and internal control staffs currently working at commercial banks in Binh Dinh province as the survey respondents, the results have indicated six influencing factors, the strongest of which is control activities, followed by the factor of supervision, control environment, risk assessment, information and communication and finally information technology.