Các nhân tố ảnh hưởng đến sự hữu hiệu của hệ thống kiểm soát nội bộ tại các trường cao đẳng trên địa bàn Thành phố Hồ Chí Minh=Factors affecting the effectiveness of the internal control system at colleges in Ho Chi Minh City

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Tác giả: Thị Hương Thảo Huỳnh, Thị Kim Dung Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.368-373

Bộ sưu tập: Metadata

ID: 146528

Thêm vào giỏ

Bài nghiên cứu sử dụng kết hợp phương pháp nghiên cứu định tính và phương pháp nghiên cứu định lượng để xác định, đo lường mức độ ảnh hưởng các nhân tố đến sự hữu hiệu của hệ thống kiểm soát nội bộ tại các trường cao đẳng trên địa bàn Thành phố Hồ Chí Minh (TP.HCM). Kết quả nghiên cứu cho thấy 5 nhân tố, bao gồm: môi trường kiểm soát (MT), đánh giá rủi ro (RR), hoạt động kiểm soát (KS), thông tin và truyền thông (TT) và giám sát (GS) đều có tác động cùng chiều (+) đến sự hữu hiệu của hệ thống kiểm soát nội bộ tại các trường cao đẳng trên địa bàn TP.HCM. Mức độ tác động của từng nhân tố theo thứ tự từ cao xuống thấp như sau: GS (β chuẩn hóa = 0.445), TT (β chuẩn hóa = 0.296), MT (β chuẩn hóa = 0.227), RR (β chuẩn hóa = 0.156), KS (β chuẩn hóa = 0.115). Từ kết quả đạt được, tác giả đề xuất hàm ý quản trị nhằm nâng cao tính hữu hiệu của hệ thống kiểm soát nội bộ, góp phần nâng cao hiệu quả quản lý của các trường cao đẳng trên địa bàn TP.HCM.In this study, qualitative and quantitative research methods were used to determine and measure the influence of factors on the effectiveness of the internal control system at colleges in Ho Chi Minh City. The study’s results showed that five factors, including control environment, risk assessment, control activities, information and communication, and monitoring, have positive impacts on the effectiveness of internal control systems at colleges in Ho Chi Minh City. These factors, listed in the descending order of impact, are monitoring (standardized β = 0.445), information and communication (standardized β = 0.296), control environment (standardized β = 0.227), risk assessment (standardized β = 0.156), and control activities (standardized β = 0.115). Based on the study’s findings, some management implications were proposed to improve the effectiveness of internal control systems at colleges in Ho Chi Minh City, contributing to strengthening colleges' management efficiency.

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