摘要：Vietnamese construction enterprises play an important role in Vietnam's economic development. However, Vietnamese construction enterprises are facing many difficulties in business activities. One of the difficulties is the management of business activities to improve the efficiency of the business. There are many management tools that provide information to managers in order to make decisions in the business operations of the business effectively. One of the important tools for managing business operations in an enterprise is the use of internal controls. Internal control will establish control procedures to provide security for assets and information of the business. The full application of internal control elements in the business will help businesses save costs, increase sales and improve corporate performance. The purpose of this study is to explore the application of internal control elements to improve performance in Vietnamese construction firms. The study used 256 questionnaires sent to managers in construction businesses. After collecting 106 questionnaires, the study used SPSS 20 to process and analyze data. The research results show a positive relationship between elements of internal control and performance. The results of the study show that Vietnamese construction enterprises need to apply aspects of internal control to improve their performance.
关键词：Control environment; Internal control; Construction enterprises;
Performance; Vietnamese
