Influencing of Enterprise Structure on Internal Control: The Case of Aquaculture Firms in Vietnam

Abstract

Internal control is designed for preventing potential risks, protecting assets and corporate information. Therefore, internal control is an indispensable management tool in the enterprise. This study is conducted to provide empirical evidence on the influencing of enterprise structure on internal control of aquaculture firms in Vietnam. The research sample covers 225 participants who working for aquaculture firms in Vietnam in the period of 2022. We used fix research method (quantitative and qualitative research method) through the SPSS software to analyse. The descriptive statistics, Cronbach's Alpha, EFA and correlation analysis results suggest that enterprise structure influence on internal control of aquaculture firms in Vietnam. Based on the research findings, the study offers a number of implications for aquaculture firms in Vietnam.