This research is aimed to explore elements of internal control system and evaluate their impact on effectiveness and efficiency of EVN’s operation, with the following goals: Finding factors of Internal Control System which effect EVN’s performance; evaluate those impact on EVN’s performance. | MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMICS HO CHI MINH CITY VÕ THU PHỤNG THE IMPACT OF CONSTITUENT FACTORS OF THE INTERNAL CONTROL SYSTEM ON THE BUSINESS PERFORMANCE IN VIETNAM ELECTRICITY Major Accounting Code SUMMARY OF ECONOMIC THESIS Hồ Chí Minh City- 2016 LIST OF THE DISCLOSURE 1. Vo Phung Thu 2013 Interest groups and its negative effecting on the economy and corrective solutions Journal of Economics- Technology Binh Duong University No. 04 pp 110-119 December 2013. 2. Vo Phung Thu 2014 The impact of control environment on the effectiveness and efficiency of the operations of Vietnam Electricity Journal of Economics- Technology Binh Duong University No. 06 pp 77-95 June 2014. 3. Nguyen Dat Tien Vo Phung Thu 2016 Factors of Internal Control affecting performance by business group Vietnam Electricity Journal of Economics- Technology Binh Duong University 4. Vo Nhi Van Vo Phung Thu 2016 Internal Control System at Southern Power Corporation_ current state and improving solution Proceedings of the International Conference on Science and Technology of Electric Power University. 1 PREFACE 1. Study s reason In recent years many state-owned enterprises SOEs have not fulfilled their most important political role due to their inefficient operation as a tool supporting the government to regulate the nation s macro-economy. Extant literature found that internal control affects operational efficiency. However in the context of Vietnam there is lack of evidence showing that operational inefficiency specifically of SOEs is caused by weakness existed in internal control system. Therefore this study focuses on the impact of internal control on operational efficiency empirically at Vietnam Electricity Group EVN . 2. Research aims This research is aimed to explore elements of internal control system and evaluate their impact on effectiveness and efficiency of EVN s operation with the following goals Finding factors of Internal Control System which .
