How to cite this paper
Hung, D & Tuan, T. (2019). Factors affecting the effectiveness of internal control in joint stock commercial banks in Vietnam.Management Science Letters , 9(11), 1799-1812.
References
Amudo, A., & Inanga, E.L. (2009). Evaluation of internal control systems: A case study from Uganda, International Research Journal of Finance and Economics, 27, 125-144.
Calomiris, C. W., & Kahn, C. M. (1991). The role of demandable debt in structuring optimal banking arrangements. The American Economic Review, 81(3), 497-513.
Congress. (2010). Law No. 47/2010/QH12: Law on credit institutions.
Dao, M.P., & Le, V. H. (2012). Internal control system associated with risk management at Vietnamese commercial banks in the current period. Banking Magazine, 24, 20-26.
Dung, V. (2007). Model of risk management organization in the bank. Banking Magazine, 10, 33-36.
Gamage, C. T., Lock, K. L., & Fernando, A. A. J. (2014). A proposed research framework: Effective-ness of internal control system in state commercial banks in Sri Lanka. International Journal of Scien-tific Research and Innovative Technology, 1(5), 25-44.
Hair, J.F., Black, W.C., Tatham, R.L., & Anderson, R.E., (2010). Multivariate Data Analysis. 5th ed. NJ, USA: Prentice-Hall.
Hevesi, G. (2005). Internal Control Standards in New York States Government. Available at .
Ha, H.H. (2006). Discuss the internal control mechanism of Vietnamese commercial banks. Proceedings of scientific workshop Solution for developing effective financial-banking monitoring system, State Bank.
Kaplan, D. (2008). Structural equation modeling: Foundations and extensions (Vol. 10). Sage Publica-tions.
Lannoye, M.A, (1999). Evaluation of internal Controls. .
Onumah, J. M., Kuipo, R., & Obeng, V. A. (2012). Effectiveness of internal control systems of listed firms in Ghana. In Accounting in Africa (pp. 31-49). Emerald Group Publishing Limited.
Nguyen, A. P., & Ha, T. T. H. (2010). Improving the effectiveness of internal control activities of commercial banks in Ho Chi Minh City. Economic Development Journal, 10, 41-48.
Nguyen, T. H. L. (2015). Lessons from the failure of the internal control system of commercial banks. Auditing Science Journal, 3.
Ofori, W. (2011). Effectiveness of Internal Control System: A perception or Reality. Available at: .
Phan, H.A. (2005). Internal inspection of commercial banks in the context of international economic integration. Banking Magazine, 3, 11-16.
Phan, V.T. (2007). Discuss the construction of an internal inspection and control system in commercial banks according to new requirements. Banking magazine, 8, 23-26.
Rae, K., & Subramaniam, N. (2006). The Relationship between Internal Control Procedural Quali-ty. Organizational Justice Perceptions and Employee Fraud.
Ramos, M. (2004). Evaluate the control environment. Journal of Accountancy, 197(5), 75.
Springer, L. M. (2004). Revisions to OMB Circular A-123. Management’s Responsibility for Internal Control.
Root, S. J. (1998). Beyond COSO: internal control to enhance corporate governance. Wiley.
Sultana, R., & Haque, M. E. (2011). Evaluation of Internal Control Structure: Evidence from Six Listed Banks in Bangladesh. ASA University Review, 5(1), 69-81.
Vietnam State Bank, (2011). Circular No. 44/2011/TT-NHNN: Regulations on internal control system and internal audit of credit institutions, foreign bank branches.
Vu, H.T. (2016). Factors affecting the effectiveness of the internal control system in Vietnamese commercial banks. Economic doctoral thesis, HCMC University of Economics.
Walker, D.M. (1999). Standards for Internal Control in Federal Government. Available at: .
Whitting, O.R, & Pany, K. (2001). Principles of Auditing and Other Assurance Services. McGraw Hill Company, USA.
Calomiris, C. W., & Kahn, C. M. (1991). The role of demandable debt in structuring optimal banking arrangements. The American Economic Review, 81(3), 497-513.
Congress. (2010). Law No. 47/2010/QH12: Law on credit institutions.
Dao, M.P., & Le, V. H. (2012). Internal control system associated with risk management at Vietnamese commercial banks in the current period. Banking Magazine, 24, 20-26.
Dung, V. (2007). Model of risk management organization in the bank. Banking Magazine, 10, 33-36.
Gamage, C. T., Lock, K. L., & Fernando, A. A. J. (2014). A proposed research framework: Effective-ness of internal control system in state commercial banks in Sri Lanka. International Journal of Scien-tific Research and Innovative Technology, 1(5), 25-44.
Hair, J.F., Black, W.C., Tatham, R.L., & Anderson, R.E., (2010). Multivariate Data Analysis. 5th ed. NJ, USA: Prentice-Hall.
Hevesi, G. (2005). Internal Control Standards in New York States Government. Available at .
Ha, H.H. (2006). Discuss the internal control mechanism of Vietnamese commercial banks. Proceedings of scientific workshop Solution for developing effective financial-banking monitoring system, State Bank.
Kaplan, D. (2008). Structural equation modeling: Foundations and extensions (Vol. 10). Sage Publica-tions.
Lannoye, M.A, (1999). Evaluation of internal Controls. .
Onumah, J. M., Kuipo, R., & Obeng, V. A. (2012). Effectiveness of internal control systems of listed firms in Ghana. In Accounting in Africa (pp. 31-49). Emerald Group Publishing Limited.
Nguyen, A. P., & Ha, T. T. H. (2010). Improving the effectiveness of internal control activities of commercial banks in Ho Chi Minh City. Economic Development Journal, 10, 41-48.
Nguyen, T. H. L. (2015). Lessons from the failure of the internal control system of commercial banks. Auditing Science Journal, 3.
Ofori, W. (2011). Effectiveness of Internal Control System: A perception or Reality. Available at: .
Phan, H.A. (2005). Internal inspection of commercial banks in the context of international economic integration. Banking Magazine, 3, 11-16.
Phan, V.T. (2007). Discuss the construction of an internal inspection and control system in commercial banks according to new requirements. Banking magazine, 8, 23-26.
Rae, K., & Subramaniam, N. (2006). The Relationship between Internal Control Procedural Quali-ty. Organizational Justice Perceptions and Employee Fraud.
Ramos, M. (2004). Evaluate the control environment. Journal of Accountancy, 197(5), 75.
Springer, L. M. (2004). Revisions to OMB Circular A-123. Management’s Responsibility for Internal Control.
Root, S. J. (1998). Beyond COSO: internal control to enhance corporate governance. Wiley.
Sultana, R., & Haque, M. E. (2011). Evaluation of Internal Control Structure: Evidence from Six Listed Banks in Bangladesh. ASA University Review, 5(1), 69-81.
Vietnam State Bank, (2011). Circular No. 44/2011/TT-NHNN: Regulations on internal control system and internal audit of credit institutions, foreign bank branches.
Vu, H.T. (2016). Factors affecting the effectiveness of the internal control system in Vietnamese commercial banks. Economic doctoral thesis, HCMC University of Economics.
Walker, D.M. (1999). Standards for Internal Control in Federal Government. Available at: .
Whitting, O.R, & Pany, K. (2001). Principles of Auditing and Other Assurance Services. McGraw Hill Company, USA.