Evaluation of Internal control in Aquaculture firms in Vietnam

Internal control is designed for preventing potential risks, protecting assets and corporate information. Therefore, internal control is an indispensable management tool in the firm. This study investigates internal control of aquaculture firms in Vietnam. Internal control is measured through five components, including (i) control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring. Data were collected from questionnaires 225 employees who are working at aquaculture firms in Vietnam. The quantitative approach is employed for evaluating internal control. The results reveal that internal control including five components which highly appreciated. Based on the findings, some recommendations are proposed to fulfil internal control.