Ảnh hưởng văn hóa tổ chức đến cấu trúc kiểm soát nội bộ trong các doanh nghiệp bảo hiểm phi nhân thọ tại Việt Nam

The paper focuses on the influence of organizational culture on the internal control (IC) structure in general insurance enterprises in Vietnam.The study is based on an overview and stochastic theoretical framework in organizations, the internal control framework of COSO 2013.The study uses research methodologies: Cronbach's Alpha analysis, EFA, structural equations (SEM) to validate the model, research hypothesis and the degree of influence of factors on IC structure.The research results indicate that organizational culture directly impacts the IC structure and indirectly impacts the IC usefulness through IC structure variables.Thereby, authors propose some recommendations to improve IC in non-life insurance enterprises in Vietnam.