Influence of internal control on business efficiency of industrial manufacturing enterprises in Binhdinh province - Proposed research model and scales of variables

Abstract

Internal control has been increasingly important in the process of business development in Vietnam and around the world. Because of the risks threatening business operations, the establishment of effective and efficient internal control is more important than ever. As internal control will help businesses to ensure compliance and control, minimize risks, and contribute to improving business efficiency. The purpose of this paper is to propose a research model and scale for measuring variables on the influence of internal control on business efficiency of industrial manufacturing enterprises in Binh Dinh province. After conducting the literature review and background theory, the authors proposed a research model and measurement scale for the variables in the study.