The Role of Internal Controls in Public Universities Vietnam

The current system of universities in Vietnam is increasingly diverse in occupations and forms of ownership. Even so, the system of public universities still plays an important role in national education. In order to ensure that operations are managed to achieve these goals, public universities need to develop and establish an appropriate and effective internal control system. The paper examines different perspectives, thereby giving views on the internal control system in public universities and the basic elements needed in the internal control system in public universities. Establishment includes: Control environment, risk assessment, accounting information systems, control and monitoring procedures. In order for the internal control system to work effectively and effectively, the elements of the system all need to function effectively and synchronously