19. Factors Affecting the Effectiveness of Internal Control over Recurrent Expenditures from the State Budget at Public Administrative and Non-business Agencies in Ho Chi Minh City
Published: July 28, 2026
Abstract
In this study, both qualitative and quantitative research methods are used to build and test the
proposed research model of factors affecting the effectiveness of internal control over the
recurrent expenditures from the state budget at public non-business agencies in Ho Chi Minh City.
Based on the study’s analysis, some management implications are proposed to improve the
effectiveness of these agencies internal control over the recurrent expenditures from the state
budget. This study is expected to help these agencies improve their financial management. The
study finds out that there are five factors affecting the effectiveness of internal control over the
recurrent expenditures, namely: control environment, risk assessment, control activities,
information and communication, and monitor.
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