Thực trạng kiểm soát nội bộ của các doanh nghiệp nhỏ và vừa nhóm ngành sản suất tại Thành phố Hồ Chí Minh

Abstract

In the process of production and business activities, enterprises have to face a lot of risks, external and internal factors affecting the implementation of enterprises goals. And then internal control acts as an effective tool for enterprises to cope with risks, reduce risk to acceptable levels, ensure efficiency and efficiency of operations; reliability of information and enhanced compliance with laws and regulations. The following research paper adopts a survey of internal control in 360 small and medium-sized enterprises in the manufacturing sector in Ho Chi Minh City in 2020, through five components of internal control to clearly see the current state of internal control at small and medium-sized enterprises in Ho Chi Minh City. The results show that in general surveyed enterprises are still weak in activities of "Monitoring", "Control activities" and "Risk assessment". The activities "Information communication" and "Control environment" are two components with a high rate of the five components of internal control. Some recommendations are given by the author such as the need to develop a reasonable personnel policy, step by step build a risk assessment process, strengthen monitoring activities, etc. From that, gradually improve the inspection internal control at small and medium-sized enterprises in Ho Chi Minh City