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.

In Vietnam, the role of commercial banks is extremely important, but the real situation does not really meet the requirements of the economy. The State Bank of Vietnam has implemented many solutions to stabilize the monetary market and regulated internal control and internal audit of credit insti-tutions. Therefore, in order to survive and develop in a sustainable way, each commercial bank itself needs to build good governance policies so that its activities are always effective. The most suitable solution is given: good completion of internal control to improve the operational effectiveness of internal control. This article studies the major factors affecting the effectiveness of internal control in joint stock commercial banks in Vietnam, in order to help them understand the factors affecting, improving and ensuring the effective operations of the banks, aiming at the goals of stabilizing the financial economy of the country.

The research paper may be of interest to the representatives of the audit service, internal control par-ticipants, managers of all levels within the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, and other interested parties directly involved in the implementation of internal control, which is oriented towards risk management. The timely detection and identification of threats and risks depends on the efficiency and timeliness of exercising functions assigned by the subject of internal control and acquiring the necessary capabilities for the accomplishment of assignments. The research paper formulates the scientific task of determining the necessary competencies of the members of the risk assessment group to the subject of internal control. In accordance with the Interim Procedure for the Organization of Internal Control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, risk assessment groups are established, which require the inclusion of officials with the highest level of competence in the relevant field. At the same time, there was an urgent need during the formation of these groups for a scientific substantiation of the list of necessary competencies, whose carriers could effectively fulfil their assigned tasks in identifying risks in relevant processes. A partial analysis of the governing documents regulating the or-ganization and functioning of internal audit and internal control systems in the defense department is conducted in the course of the study. Based on foreign experience, functional responsibilities and guidance documents, 90 competencies were distinguished distributed according to the relevant blocks. The research paper uses the expert evaluation method to determine the key competences of members of the risk assessment group. The method of the mean scores, the median method, the determination of the coefficient of concordance and the Pearson’s fitting criterion were used for the analysis of the results of the expert evaluation. The research paper determines a number of priority competencies of the members of the risk assessment working group and elaborates appropriate con-clusions for further research.

Fraud prevention is the best effort to solve fraud problems. Minimizing opportunities can be one of the factors that needs to be considered to prevent fraud. This research aimed to analyze the effect minimization opportunity, which consists of several variables, specifically methods of prevention and detection of fraud, internal control, management policy and management integrity, to the prevention of fraud in point of view of the auditors of the Audit Board of the Republic of Indonesia and the local government internal auditors. Data collected by using a questionnaire. Usable sample consisted of 79 respondents. Data were tested using PLS. The research result declared that internal control is an effective factor to minimize opportunities to prevent fraud. Another finding from the study was that fraud prevention and detection methods were not able to reduce fraud. Instead, the fraud prevention and detection methods have a positive effect on the likelihood of fraud. The important thing that needs to be considered in future research is that the distribution of questionnaires to internal and external auditors can be carried out proportionally so that the perceptions of each party can be tested and compared.

In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater flexibility. Financial resilience also has implications for an organization's liquidity. One of the critical factors influencing financial resilience in public sector organizations is the quality of its audit. Ensuring high-quality audits is vital for assessing the accuracy and reliability of an organization's financial statements. This study aims to investigate the impact of audit quality and internal control on financial security, with information quality serving as a mediating factor. Quantitative research methods were employed to collect and statistically analyze the data. The study gathered information through questionnaires distributed to the Auditors of the Supreme Audit Board, with a sample size of 321 participants. The data was then processed using SmartPLS software. The research findings demonstrate a significant relationship between audit quality and internal control, positively influencing the organization’s financial resilience. Furthermore, the study reveals that information quality acts as a crucial mediator, linking audit quality and internal control to financial security. The analysis shows that audit quality significantly affects information quality. However, the direct impact of audit quality on financial resilience is not significant. On the other hand, internal control significantly influences both information quality and the organization’s financial resilience. Additionally, the quality of information also has a significant effect on the organization’s financial resilience.

This article analyzes the impact of internal control on the performance of pharmaceutical companies, providing additional empirical evidence on the effects of internal control on performance. The research method used includes surveys through questionnaires distributed among pharmaceutical companies to assess internal control and each element of internal control of these firms. Quantitative research was carried out with SPSS 25 software. The results show that monitoring, information and communication are the factors that have the strongest impacts on the performance of pharmaceutical companies. This can be explained that, for pharmaceutical companies, good monitoring and information and good tradition will positively affect the effectiveness of internal control in particular and the performance of the business. Based on the research results, the author proposes some recommendations to improve the effectiveness of internal control, thereby contributing to improve the performance of pharmaceutical enterprises.

This study analyzes the effect of supervision activities on the quality of the internal control system. It ascertains how the board of commissioners direct the company in presenting information as required by the stakeholders. The presentation of adequate information on internal control is a part of good corporate governance. The study was conducted on a public company in Indonesia, and data of 119 companies were collected using content analysis. The items used in measuring the extent of disclosure were developed based on the 2013 COSO framework and directions in the circular letter of number 30 /SEOJK.04/2016. A regression test with the IBM SPSS 21 program was used to perform the data analysis. The analysis results showed empirical support for some characteristics of the board of commissioners, such as the size, accounting and financial literacy, and the number of meeting in a year on the quality of internal control system disclosure. This study provided a theoretical contribution by using supervision mechanisms to overcome asymmetric information. Practical contributions are also expected to be conveyed to the financial service authority regarding the independence proportion and gender diversity, that have not been generally performed. The value of this research is an instrument that measures the quality of the disclosure adjusting conditions in Indonesia. Design of measurement items based on rules is issued by the Financial Services Authority for public companies.

Vietnamese construction enterprises play an important role in Vietnam's economic development. However, Vietnamese construction enterprises are facing many difficulties in business activities. One of the difficulties is the management of business activities to improve the efficiency of the business. There are many management tools that provide information to managers in order to make decisions in the business operations of the business effectively. One of the important tools for managing business operations in an enterprise is the use of internal controls. Internal control will establish control procedures to provide security for assets and information of the business. The full application of internal control elements in the business will help businesses save costs, increase sales and improve corporate performance. The purpose of this study is to explore the application of internal control elements to improve performance in Vietnamese construction firms. The study used 256 questionnaires sent to managers in construction businesses. After collecting 106 questionnaires, the study used SPSS 20 to process and analyze data. The research results show a positive relationship between elements of internal control and performance. The results of the study show that Vietnamese construction enterprises need to apply aspects of internal control to improve their performance.

Information technology plays an important role on increasing internal control in many organizations. In this paper, we present an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high quality standards and increasing employees & apos; awareness on managing internal control. The survey uses a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran. The results of the study indicate that the implementation of information technology positively influences management team to control their system, more effectively, using more skilled and specialized managers positively influences management internal control, an organization with suitable standard positively influences management internal control and increasing employees & apos; awareness positively influences management internal control.