Factors influencing the effectiveness of internal control in cement manufacturing companies

This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication,...
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Autor*in:	Tu Chuc Anh [verfasserIn] Lan Huong Tran Thi [verfasserIn] Huy Pham Quang [verfasserIn] Thuy Truong Thi [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2020

Schlagwörter:	Cement company Internal control Effectiveness Effectiveness of International control

Übergeordnetes Werk:	In: Management Science Letters - Growing Science, 2011, 10(2020), 1, Seite 133-142
Übergeordnetes Werk:	volume:10 ; year:2020 ; number:1 ; pages:133-142

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc Journal toc

DOI / URN:	10.5267/j.msl.2019.8.009

Katalog-ID:	DOAJ035126086

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spelling	10.5267/j.msl.2019.8.009 doi (DE-627)DOAJ035126086 (DE-599)DOAJ7a5735e7ee6743899ea5d5526d781739 DE-627 ger DE-627 rakwb eng HF5735-5746 Tu Chuc Anh verfasserin aut Factors influencing the effectiveness of internal control in cement manufacturing companies 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies. Cement company Internal control Effectiveness Effectiveness of International control Business records management Lan Huong Tran Thi verfasserin aut Huy Pham Quang verfasserin aut Thuy Truong Thi verfasserin aut In Management Science Letters Growing Science, 2011 10(2020), 1, Seite 133-142 (DE-627)64482638X (DE-600)2592009-1 19239343 nnns volume:10 year:2020 number:1 pages:133-142 https://doi.org/10.5267/j.msl.2019.8.009 kostenfrei https://doaj.org/article/7a5735e7ee6743899ea5d5526d781739 kostenfrei http://www.growingscience.com/msl/Vol10/msl_2019_222.pdf kostenfrei https://doaj.org/toc/1923-9335 Journal toc kostenfrei https://doaj.org/toc/1923-9343 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 10 2020 1 133-142
allfields_unstemmed	10.5267/j.msl.2019.8.009 doi (DE-627)DOAJ035126086 (DE-599)DOAJ7a5735e7ee6743899ea5d5526d781739 DE-627 ger DE-627 rakwb eng HF5735-5746 Tu Chuc Anh verfasserin aut Factors influencing the effectiveness of internal control in cement manufacturing companies 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies. Cement company Internal control Effectiveness Effectiveness of International control Business records management Lan Huong Tran Thi verfasserin aut Huy Pham Quang verfasserin aut Thuy Truong Thi verfasserin aut In Management Science Letters Growing Science, 2011 10(2020), 1, Seite 133-142 (DE-627)64482638X (DE-600)2592009-1 19239343 nnns volume:10 year:2020 number:1 pages:133-142 https://doi.org/10.5267/j.msl.2019.8.009 kostenfrei https://doaj.org/article/7a5735e7ee6743899ea5d5526d781739 kostenfrei http://www.growingscience.com/msl/Vol10/msl_2019_222.pdf kostenfrei https://doaj.org/toc/1923-9335 Journal toc kostenfrei https://doaj.org/toc/1923-9343 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 10 2020 1 133-142
allfieldsGer	10.5267/j.msl.2019.8.009 doi (DE-627)DOAJ035126086 (DE-599)DOAJ7a5735e7ee6743899ea5d5526d781739 DE-627 ger DE-627 rakwb eng HF5735-5746 Tu Chuc Anh verfasserin aut Factors influencing the effectiveness of internal control in cement manufacturing companies 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies. Cement company Internal control Effectiveness Effectiveness of International control Business records management Lan Huong Tran Thi verfasserin aut Huy Pham Quang verfasserin aut Thuy Truong Thi verfasserin aut In Management Science Letters Growing Science, 2011 10(2020), 1, Seite 133-142 (DE-627)64482638X (DE-600)2592009-1 19239343 nnns volume:10 year:2020 number:1 pages:133-142 https://doi.org/10.5267/j.msl.2019.8.009 kostenfrei https://doaj.org/article/7a5735e7ee6743899ea5d5526d781739 kostenfrei http://www.growingscience.com/msl/Vol10/msl_2019_222.pdf kostenfrei https://doaj.org/toc/1923-9335 Journal toc kostenfrei https://doaj.org/toc/1923-9343 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 10 2020 1 133-142
allfieldsSound	10.5267/j.msl.2019.8.009 doi (DE-627)DOAJ035126086 (DE-599)DOAJ7a5735e7ee6743899ea5d5526d781739 DE-627 ger DE-627 rakwb eng HF5735-5746 Tu Chuc Anh verfasserin aut Factors influencing the effectiveness of internal control in cement manufacturing companies 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies. Cement company Internal control Effectiveness Effectiveness of International control Business records management Lan Huong Tran Thi verfasserin aut Huy Pham Quang verfasserin aut Thuy Truong Thi verfasserin aut In Management Science Letters Growing Science, 2011 10(2020), 1, Seite 133-142 (DE-627)64482638X (DE-600)2592009-1 19239343 nnns volume:10 year:2020 number:1 pages:133-142 https://doi.org/10.5267/j.msl.2019.8.009 kostenfrei https://doaj.org/article/7a5735e7ee6743899ea5d5526d781739 kostenfrei http://www.growingscience.com/msl/Vol10/msl_2019_222.pdf kostenfrei https://doaj.org/toc/1923-9335 Journal toc kostenfrei https://doaj.org/toc/1923-9343 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 10 2020 1 133-142
language	English
source	In Management Science Letters 10(2020), 1, Seite 133-142 volume:10 year:2020 number:1 pages:133-142
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callnumber-first	H - Social Science
author	Tu Chuc Anh
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topic_title	HF5735-5746 Factors influencing the effectiveness of internal control in cement manufacturing companies Cement company Internal control Effectiveness Effectiveness of International control
topic	misc HF5735-5746 misc Cement company misc Internal control misc Effectiveness misc Effectiveness of International control misc Business records management
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title	Factors influencing the effectiveness of internal control in cement manufacturing companies
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title_sort	factors influencing the effectiveness of internal control in cement manufacturing companies
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title_auth	Factors influencing the effectiveness of internal control in cement manufacturing companies
abstract	This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.
abstractGer	This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.
abstract_unstemmed	This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.
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title_short	Factors influencing the effectiveness of internal control in cement manufacturing companies
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Factors influencing the effectiveness of internal control in cement manufacturing companies

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