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Internal Control Factors Influencing the Operational Efficiency of Non-Financial Companies Listed on Vietnam’s Stock Exchange

Author

Listed:
  • Hai Huu Do

    (Faculty of Business Administration, Ho Chi Minh City University of Food Industry 140 Le Trong Tan Str., Tan Phu Dist., Ho Chi Minh, Vietnam)

Abstract

Purpose to assess the influence of the factors on the operational efficiency of non-financial companies listed on Vietnam’s stock exchange. The study in factors influencing on the internal control system in non-financial companies listed on Vietnam’s stock exchange has drawn a brief description of related issues and assessed the influence of the factors on the operational efficiency of non-financial companies listed on Vietnam’s stock exchange. Findings: the Information and Communication has the most influence on the operational efficiency, then Risk Assessment, Control Environment and Monitoring. The Control Activities has the least influence on the operational efficiency.

Suggested Citation

  • Hai Huu Do, 2019. "Internal Control Factors Influencing the Operational Efficiency of Non-Financial Companies Listed on Vietnam’s Stock Exchange," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(9), pages 1303-1311, 09-2019.
    • Handle: RePEc:arp:tjssrr:2019:p:1303-1311
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