The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.
The given analysis uses the exploratory factor analysis approach to identify the underlying relationships between measured variables of university autonomy in the Vietnamese higher education system. The findings reveal that although measured variables positively impact the degree of university autonomy across Vietnam's public higher education institutions, it differs across variables. While the executive and governing bodies have a restricted influence on organizational autonomy, they have been granted more power related to autonomous rights in academic autonomy. Although higher education institutions have been given decisions on developing their programs and curricula, its excellence has not yet met the requirements of the economy in the context of industrial revolution 4.0. Meanwhile, financial autonomy is another issue that needs to be revised as policies on financial autonomy in Vietnam differ from the rest of the world. Based on the restrictions of current policies on university autonomy in Vietnam, the paper then recommends solutions for a better Vietnam's tertiary education in the coming period.
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