Impact of COSO-based internal control on the quality of accounting information systems in Vietnamese aviation enterprises

This study identifies and quantifies the effects of COSO-based internal control components on the quality of accounting information systems in Vietnamese aviation enterprises. Data were collected from 223 valid survey responses provided by chief accountants, accountants, internal control officers, managers, and employees directly using accounting information systems. The results show that all five COSO components positively affect system quality. Control activities have the strongest impact, followed by information and communication, monitoring, the control environment, and risk assessment. The findings highlight the importance of establishing effective control procedures, improving information flows, conducting continuous monitoring, strengthening organizational control culture, and systematically identifying accounting and operational risks. The study provides managerial implications for aviation enterprises seeking to improve the reliability, timeliness, security, and usefulness of accounting information.