摘要：In Vietnam, the role of commercial banks is extremely important, but the real situation does not
really meet the requirements of the economy. The State Bank of Vietnam has implemented many
solutions to stabilize the monetary market and regulated internal control and internal audit of credit
institutions. Therefore, in order to survive and develop in a sustainable way, each commercial bank
itself needs to build good governance policies so that its activities are always effective. The most
suitable solution is given: good completion of internal control to improve the operational effectiveness
of internal control. This article studies the major factors affecting the effectiveness of internal
control in joint stock commercial banks in Vietnam, in order to help them understand the factors
affecting, improving and ensuring the effective operations of the banks, aiming at the goals of stabilizing
the financial economy of the country.
