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Impacts of internal control on the quality of risk control at construction enterprises in Ho Chi Minh city / Ha Xuan Thach, Nguyen Thị Mai Sang // Tạp chí Khoa học và Công nghệ - Đại học Nguyễn Tất Thành . - 2018. - tr. 82-91. - ISSN: 2615-9015
Tp. Hồ Chí Minh : Trường Đại học Nguyễn Tất Thành, 2018
10 tr.
Ký hiệu phân loại (DDC): 658.4
Risks are found everywhere and every time, therefore, developed countries in the world have conducted researches on risks and risk control. However, till 2004, theory about internal control (IC) related to risk management (COSO 2004 - Committee of Sponsoring Organizations 2004) was officially enforced and there are eight components establishing internal control system accordingly. Construction sector in Ho Chi Minh City (HCMC) in recent years has been facing many risks, making several enterprises suffer huge losses and go bankrupt. Thus, conducting researches and applying the theory of COSO 2004 into building IC system at enterprises to see whether it has eight components or not and how it impacts on risk control quality (RC) are big questions needed to be clarified, thereby proposing recommendations affecting each part of IC properly to improve the quality of RC at construction enterprises next time.
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