| Author | Le Hai Long |
| Note | A project submitted in partial fulfillment of the requirement for the degree of Master of Business Administration (Executive) in International Business – Management of Technology (VN) |
| Publisher | Asian Institute of Technology |
| Abstract | Vietnam Electricity (EVN) is a state owned enterprise. Internal control system plays a very important role in corporate governance, business transparency and efficiency. In the world, internal control system is widely applied based on the concept of COSO and recently moved in Vietnam enterprise environment in general and EVN in particular. By looking through the best practice widely accepted international, best and failure practices in the world and local, EVN governance practices of control and management systems and concerned experts’ comments. This study identifies some gaps between EVN model and success model of internal control operation, and proposes alternative solutions for improvement.
Data was initially collected through interviews with senior of relevant departments and by reviewing policies and procedures available at EVN headquarter. It was very difficult to ask for even 30-minute interview, so information gathered through in-person interview was limited. The qualitative approach is supplemented by collecting data and information on corporate governance, actual performance of control activities in EVN and its subsidiaries, legal databases, managerial models from some foreign large enterprises. As a result, the most appropriate practice will be addressed to apply in Vietnam Electricity.
This project confirms the importance of internal control and its role in performance of EVN. These findings and solutions are provided to help EVN’s owners and executives to implement proper activities in order to obtain better corporate governance. |
| Year | 2015 |
| Type | Project |
| School | School of Management (SOM) |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Master of Business Administration (Executive) in International Business - Management of Technology (VN/BKK)) |
| Chairperson(s) | Swierczek, Fredric W.;Igel, Barbara; |
| Examination Committee(s) | Winai Wongsurawat;Tritos Laosirihongthong; |
| Scholarship Donor(s) | Electricity of Vietnam ; |