Constructing a Model for Assessment of Factors Affecting the Efficiency of Internal Control System in Businesses in Vietnam

The article has provided a theoretical basis for internal control, internal control system in general and internal control system in enterprises in Vietnam. This study also presents the background theories as a basis to explain the impact of factors on the effectiveness of the internal control system, which are: Theory of regulation; delegation theory; institutional theory, uncertainty theory of organizations, and psychosocial theory of organizations. Based on the theoretical basis system that has been built and the underlying theories, the research team has built a proposed research model on the factors affecting the effectiveness of the internal control system in the company. Vietnamese life insurers, including: control environment, risk assessment, control activities, information and communication, and supervision