Factors Affecting the Efficiency of the Internal Control System, Impact on the Competitiveness of Vietnam Businesses. Case Study in Binh Duong Province

The article presents research on the factors affecting the effectiveness of the internal control system, thereby finding out the relationship between the effectiveness of the internal control system and the competitiveness of enterprises. The data was surveyed at 150 enterprises in Binh Duong province and processed through SPSS 20.0 software. The results show that there are 6 factors affecting the effectiveness of the internal control system. The control environment is a factor that strongly influences the effectiveness of internal control. The effectiveness of the internal control system affects the competitiveness of the enterprise. From the research results, the article has proposed some managerial implications for the relevant units.