Cải thiện công tác quản trị hệ thống kiểm soát nội bộ tại Ngân hàng thương mại cổ phần Sài Gòn Thương Tín khu vực Tây Nam Bộ

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Tác giả: Ngọc Minh và Nguyễn Thị Hồng Loan Nguyễn

Ngôn ngữ: vie

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Thông tin xuất bản: Tạp chí Nghiên cứu khoa học và Phát triển kinh tế, 2023

Mô tả vật lý: tr.107-127

Bộ sưu tập: Metadata

ID: 380504

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Nghiên cứu nhằm xác định các nhân tố ảnh hưởng đến hệ thống kiểm soát nội bộ (HTKSNB) tại Ngân hàng thương mại cổ phần Sài Gòn Thương Tín – Khu vực Tây Nam Bộ (Sacombank – KV Tây Nam Bộ). Trên cơ sở đó đề xuất giải pháp để hoàn thiện công tác quản trị HTKSNB tại Sacombank – KV Tây Nam Bộ. Dữ liệu nghiên cứu được thu thập bằng phương pháp khảo sát trực tiếp 364 cấp lãnh đạo tại các chi nhánh Sacombank - KV Tây nam bộ. Nghiên cứu sử dụng phương pháp tham vấn chuyên gia, thang đo Likert và các phương pháp kiểm định (đánh giá độ tin cậy Cronbach’s Alpha, phân tích nhân tố khám phá EFA, kiểm định sự tương quan Bartlett, phương trình hồi quy đa biến) để phân tích dữ liệu. Kết quả nghiên cứu cho thấy có sáu nhân tố tác động đến HTKSNB tại Sacombank – khu vực Tây Nam Bộ lần lượt là: Hoạt động giám sát, môi trường kiểm soát, hoạt động kiểm soát, thông tin truyền thông, công nghệ thông tin và đánh giá rủi ro. Từ đó, một số giải pháp được đề xuất là: Xây dựng “Ngân hàng kiểm soát rủi ro”, Thực hiện công tác luân chuyển nhân sự, Đẩy mạnh hoạt động giám sát từ xa và Quán triệt công tác quản lý user – password.The study aimed to determine the factors affecting the internal control system at Saigon Thuong Tin Commercial Joint Stock Bank (Sacombank) - Southwest Region. On that basis, solutions are proposed to improve the administration of the internal control system at Sacombank - Southwest region. Research data was collected by direct survey method of 364 leaders at Sacombank branches - Southwest region. The study used expert consultation, Likert scale and testing methods. Cronbach's Alpha coefficient is assessed for reliability, exploratory factor analysis EFA, Bartlett correlation test, and multivariate regression to analyze the data. The research results show that there are 06 factors affecting the internal control system at Sacombank - Southwest region, respectively: Supervision activities, Control environment, Control activities, Information communication, Information technology and Control activities. As a result, some solutions have been proposed, including the establishment of a "Risk Control Bank", personnel rotation, remote monitoring, and understanding of user-password administration thoroughly.

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