Factors affecting the efficiency of internal control system at Dong Nai province tax department
DOI:
https://doi.org/10.61591/jslhu.15.313Keywords:
Internal control system;, Effectiveness;, Dong Nai Tax Department.Abstract
This study aims to identify factors affecting the effectiveness of the internal control system at the Dong Nai Tax Department, thereby assessing the impact of factors on the effectiveness of the internal control system in order to make recommendations to contribute to improving the internal control system to help the management make effective decisions. Exploratory factor analysis and multivariate regression analysis methods were used across 230 field surveys. The research results show that there are six factors positively affecting the effectiveness of the internal control system at the Dong Nai Tax Department. These factors include: control environment , risk assessment , control activities , information and communication , monitoring and internal inspection department . These results will furnish the leadership of the Tax Department of Dong Nai Province with essential insights to facilitate effective management practices and improvements in the internal control system.
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