Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013

This study provides a theoretical framework for understanding the concepts of internal control system. It tries to evaluate the effectiveness of internal control system in banking sector. This issue is discussed from five components of internal control systems. It attempts to examine the development of internal control system within the commercial banks as well as determine whether internal control is effective. Moreover, it also examines the awareness of Commercial banks and their employees towards the internal control systems. From the result of the research, the internal control system of Commercial Bank in Ha Noi has full components of internal control. However, there are challenges in the some components. In control environment, Selected Banks do not have well defined organizational structure. Besides, they cannot ensure proper flow of information to their employees. Personnel cannot fully understand their roles and accountability and how their activities relate to the activities of others. Vietnam commercial Banks also only establish internal audit in headquarters. Thus, several recommendations were provided in this study which intends to enhance the effectiveness of internal control system of commercial banks.