INFLUENCE OF INTERNAL CONTROL STRUCTURE ON THE EFFECTIVENESS OF INTERNAL CONTROL IN NON-LIFE INSURERS IN VIETNAM

Abstract

The internal control structure in enterprises is given special attention, which will contribute to detecting,
preventing and correcting mistakes. According to international organizations and scholars around the world,
the internal control structure includes the components that contribute to the effectiveness of internal control
The study aims to build, measure and test a linear structural model that affects the internal control structure to
the effectiveness of internal control of non-life insurers in Vietnam. With 450 survey questionnaires on SMEs, i
was found that the structure of internal control is reflected through 5 components: control environment, risk
assessment, control activities, information and Communication and supervisio both positively affect the
effectiveness of internal control. Thereby, the author gives some recommendations to make the internal contro
in the rural rural areas more effective.