Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks

Nguyen Kim Phuoc () and Vo Thi Que Ngoc
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Nguyen Kim Phuoc: Ho Chi Minh City Open University, Vietnam
Vo Thi Que Ngoc: Ho Chi Minh City Open University, Vietnam

HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, 2020, vol. 10, issue 2, 94-111

Abstract: The study aims to confirm and measure factors that affect the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial banks. This research used the framework by COSO 2013 and results of expert interviews to offer research models and scales. It was carried out for collecting data from 300 managers and employees of 10 commercial banks (30 people/bank) in Binh Thuan province in 2020. The study used a 5-level likert scale and used SPSS 22.0 software for analysis. The results of multivariate regression analysis (OLS) show that all factors: Risk assessment, Risk management, Control environment, Control procedure, Control activities, Credit control, Control capacity , Information, Communicates internally, Communicates externally have an impact on the effectiveness of internal control systems in credit facilities of commercial Banks in Binh Thuan province.

Keywords: internal control (COSO 2013); credit operations; effectiveness; commercial banks (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:bjw:econen:v:10:y:2020:i:2:p:94-111

DOI: 10.46223/HCMCOUJS.econ.en.10.2.582.2020

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