Enhancing internal control capacity within the management boards of office buildings in Ho Chi Minh City
Published: August 4, 2026
Abstract
This article evaluates the current state of internal control system activities within office building management boards. Employing a qualitative research approach, the study integrates in-depth interviews and supplementary surveys of staff working at office building management boards in Ho Chi Minh City. The findings indicate that internal control system frameworks have generally been established, several limitations persist, including unclear allocation of responsibilities, infrequent supervisory practices, insufficient cross-checking in financial and accounting processes, and uneven levels of awareness and understanding of internal control systems among staff. These results provide a basis for identifying measures to strengthen internal control capacities, thereby enhancing managerial effectiveness and supporting safe, efficient, and sustainable building operations.
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