THE RELATIONSHIP BETWEEN INTERNAL CONTROLS AND FINANCIAL PERFORMANCE VIETNAM LISTED COMPANIES

Abstract

This article examines the relationship between Internal Controls (control
environment, risk assessment, control operations, information and
communications, monitoring) and financial performance (ROA) of companies.
listed on Vietnam's stock market. Based on 75 questionnaires, with 506 usable
questionnaires, the results of the study show control environment, control
activities, risk assessment, communication information and visual surveillance
Enjoy a significant impact on financial performance (ROA). From there, the
authors give recommendations to improve the internal control system of the
business to improve financial efficiency (ROA).