Factors influencing the effectiveness of the internal control system: A case study of Hai Tian Vietnam Steel Pipe Accessories Co., Ltd.

In the context of enterprises expanding their scale and increasingly integrating technology into management, establishing and effectively operating an internal control system has become essential to ensure transparency, regulatory compliance, and operational efficiency. This study employs quantitative research methods to examine factors influencing the effectiveness of internal control systems in companies. The findings identify six key factors with positive impacts: Risk Assessment (β = 0.267), Control Environment (β = 0.252), Monitoring (β = 0.208), Information Technology (β = 0.197), Control Activities (β = 0.174), and Communication & Information (β = 0.134). Based on these results, the study offers managerial implications to enhance internal control effectiveness and support sustainable organizational performance