文章基本信息

标题：The Influence of Internal Control System on the Effectiveness of Risk Management in Tourism Companies of Khanh Hoa Province
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作者：Ha Xuan Thach ; Nguyen Thi Lan Phuong
期刊名称：International Research Journal of Finance and Economics
印刷版ISSN：1450-2887
电子版ISSN：1450-2887
出版年度：2017
期号：163
页码：138-148
出版社：European Journals Inc.
摘要：This paper assesses the impact of level of internal control system on the effectiveness of risk management in tourism companies of Khanh Hoa province. The author mainly uses quantitative research method, conducting a survey of 182 subjects as company leaders or accounting officers in 76 Khanh Hoa tourism companies. The research result indicates four out of eight factors that constitute internal control system affecting the effectiveness of risk management in Khanh Hoa tourism businesses with the impacting level in descending order as follows: internal environment, information and communication, control activities and risk responses. The internal control system by COSO 2004 explained 44.4% of variation to the effectiveness of risk management in Khanh Hoa tourism enterprises.
关键词：internal control system of risk management; risk management in tourism companies; risk control