Factors Influencing the Effectiveness of Internal Control in Joint Stock Commercial Banks in Thai Nguyen Province

Purpose: This research explores the factors influencing the effectiveness of internal control in joint stock commercial banks in Thai Nguyen province. Design/Methodology/Approach: Adopting a cross-sectional quantitative design, the study employed a bilingual questionnaire. It facilitated data collection via an offline in-person and online platform from a diverse set of professional respondents in Vietnam. The analysis utilized regression in SPSS, applied to a robust dataset of 230 valid observations, ensuring a representative understanding of the research phenomena within the unique sociocultural context. Findings: This research revealed a significant positive relationship between Control Activities (CA), Control Environment (CE), Information and Communication (I&C), Monitoring (MO), Risk Assessment (RA), Group benefit (GB), Goverment support (GOS) and the effectiveness of Internal Control (EIC). Research Limitations/Implications: Despite the rich insights, the study has limitations that future research can address. For instance, the study employed a cross-sectional design, limiting its ability to capture changes over time. Moreover, the research context was limited to Thainguyen a province in VIetnam, suggesting additional studies were needed in other cultural and economic contexts. Practical Implications: The study provides actionable insights for bank to enhance the effectiveness of Internal Control. Originality/Value: This study significantly contributes to the literature by exploring the intricate relationships among CA, CE, I&C, MO, RA, GB, GOS and EIC in an emerging economy context, providing a nuanced understanding of these dynamics. Objetivo - Esta pesquisa explora os fatores que influenciam a eficácia do controle interno em bancos comerciais de ações conjuntas na província de Thai Nguyen. Desenho/Metodologia/Abordagem - Adotando um desenho quantitativo transversal, o estudo utilizou um questionário bilíngue. Facilitou a coleta de dados por meio de uma plataforma offline pessoalmente e online de um conjunto diversificado de respondentes profissionais no Vietnã. A análise utilizou regressão no SPSS, aplicada a um conjunto de dados robusto de 230 observações válidas, garantindo um entendimento representativo do fenômeno de pesquisa dentro do contexto sociocultural único. Descobertas – Esta pesquisa revelou uma relação positiva significativa entre Atividades de Controle (AC), Ambiente de Controle (AE), Informação e Comunicação (I&C), Monito