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Please use this identifier to cite or link to this item: http://tainguyenso.hce.edu.vn:8080/dspace/handle/TVDHKTH_123456789/5059
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dc.contributor.advisorGVHD ThS. Đào, Nguyên Phi-
dc.contributor.authorSVTH Dương, Anh Minh-
dc.date.accessioned2022-06-03T08:25:44Z-
dc.date.available2022-06-03T08:25:44Z-
dc.date.issued2022-
dc.identifier.urihttp://thuvien.hce.edu.vn:8080/dspace/handle/TVDHKTH_123456789/5059-
dc.description.abstractChapter 1: Theoretical basis of internal control system of the purchase and payment cycle. Chapter 2: The current situation of internal control system of the purchase and payment cycle at Ngoc Vien dong Technology Joint Stock Company. Chapter 3: Some recommendations contributed to improve the internal control system of purchase and payment at Ngoc Vien dong Technology Joint Stock Company.vi
dc.description.tableofcontentsTABLE OF CONTENT ABBREVIATION...............................................................................................................................i LIST OF TABLES ii LIST OF FLOWCHARTS iii PART I: INTRODUCTION 1 1. Rationale 1 2. Research objectives 3 PART II: RESEARCH CONTENT 6 CHAPTER 1: THEORETICAL BASIS OF INTERNAL CONTROL SYSTEM OF THE PURCHASE AND PAYMENT CYCLE 6 1.1. Overview of internal control 6 1.1.1. The concept of internal control 6 1.1.2. Objectives and role of Internal control 8 1.1.2.1. Objectives of Internal control 8 1.1.2.2. Role of Internal Control 9 1.1.3. Components of Internal Control 9 1.1.3.1. Control Environment 12 1.1.3.2. Risk Assessment 14 1.1.3.3. Control Activities 15 1.1.3.4. Information and Communication 17 1.1.3.5. Monitoring 18 1.2. Internal control of the purchase and payment cycle 20 1.2.1. Characteristics of the purchase and payment cycle 20 1.2.2. Possible risks in the purchase and payment cycle 21 1.2.3. The purposes of internal control in the purchase and payment cycle 23 1.2.3.1. The primary purpose of internal controls 23 1.2.3.2. The purposes of internal control in the purchase and payment cycle 23 CHAPTER 2: THE SITUATION OF INTERNAL CONTROL SYSTEM OF THE PURCHASE AND PAYMENT CYCLE AT NGOC VIEN DONG TECHNOLOGY JOINT STOCK COMPANY 25 2.1. Introduction to Ngoc Vien Dong Technology Joint Stock Company 25 2.1.1. History of formation and development 25 2.1.2. Field Operations and Development Orientation 26 2.1.3. Organizational Structure 28 2.1.4. Accounting department organizational structure 30 2.1.5. The analysis of the company's resources and business performance over the three years 2018 - 2020. 35 2.1.5.1. Labor force structure of the company over 3 years from 2018 to 2020 35 2.2. The current situation of purchase-to-pay cycle at Ngoc Vien Dong Technology JSC 46 2.2.1. The current situation of control environment in the purchase-to-pay cycle 46 2.2.1.1. The entity makes a commitment to ensure integrity and ethical values 47 2.2.1.2. Employee capacity and HR policy 47 2.2.1.3. Organizational structure and supervision 47 2.2.1.4. Segregation of Duties 47 2.2.2. The current situation of risk assessment in the purchase-to-pay cycle 48 2.2.3. The current situation of control activities in the purchase-to-pay cycle 49 2.2.3.1. Control procedures 51 2.2.3.2. Control activities in purchase-to-pay cycle 52 2.2.3.3. Control over source documents 54 2.2.4. The current situation of information and communication in the purchase-to-pay cycle 55 2.2.4.1. Internal information 56 2.2.4.2. External information 56 2.2.5. The current situation of monitoring in the purchase-to-pay cycle 56 2.2.5.1. Regular monitoring 56 2.2.5.2. Periodic monitoring 57 2.2.6. Internal control over each stage of the purchase-to-pay cycle at the company 57 2.2.6.1. Internal control over purchase requisition and purchase approval stage 57 2.2.6.2. Supplier selection stage 59 2.2.6.3. Internal control over ordering stage 60 2.2.6.5. Internal control over the bookkeeping process and keep track of accounts payable stage 64 2.2.6.6. Internal control over the payment process 65 CHAPTER 3: SOME SOLUTIONS CONTRIBUTED TO IMPROVEING THE INTERNAL CONTROL SYSTEM OF PURCHASE AND PAYMENT AT NGOC VIEN DONG TECHNOLOGY JOINT STOCK COMPANY 68 3.1. Evaluation 68 3.1.1. Evaluation of control environment 68 3.1.2. Assessment of risk assesment 68 3.1.3. Evaluation of control activities 69 3.1.3.1. Evaluation of the internal control in the purchasing process 69 3.1.3.2. Evaluation of the internal control in the receiving stage 70 3.1.3.3. Evaluation of the internal control in the process of bookkeeping and keep track of accounts payable 71 3.1.3.4. Evaluation of the internal control in the payment stage 72 3.1.4. Evaluation of information and communication 73 3.1.5. Evaluation of monitoring 73 3.2. Some suggestions to improve the internal control system of the purchase and payment cycle at the company 74 3.2.1. Some suggestions to improve the the internal control system in general 74 3.2.2. Some suggestions to improve the internal control system in each stage of the purchase and payment cycle 75 PART III: CONCLUSION AND RECOMMENDATION 77 1. Conclusion 77 2. Recommendation and limitations 78 REFERENCES 80vi
dc.language.isovivi
dc.publisherTrường Đại học Kinh tế _ Đại học Huếvi
dc.subjectinternal control systemvi
dc.subjectthe purchase and payment cyclevi
dc.subjectNgoc Vien Dong Technology Joint Stock Companyvi
dc.subjectThừa Thiên Huếvi
dc.titleImproving the internal control system of the purchase and payment cycle at Ngoc Vien Dong Technology Joint Stock Companyvi
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