RESEARCH ON INTERNAL CONTROL AFFECTS ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS OF ENTERPRISES IN HANOI

Abstract

The research paper explores the impact of Internal Control on the quality of the Accounting Information System (AIS) in businesses located in Hanoi. The
research model is built on five independent factors: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring,
through descriptive statistics tools, Cronbach’s Alpha testing, EFA, and regression analysis, using a sample collected from 150 accountants, auditors, and financial
professionals. The results of the evaluation of each factor show that internal control impacts the quality of the accounting information system of businesses
primarily through the Information and Communication factor, followed by Control Environment, Monitoring, Risk Assessment, and finally Control Activities. This
study offers a fresh perspective and proposes a more comprehensive measurement scale that is suitable for the characteristics of businesses, thereby helping
companies to improve their internal systems, enhance management effectiveness, and support sustainable development.