The Effectiveness of Internal Control Affects the Quality of Information in Financial Reports of Companies Listed on Vietnam Stock Market

Currently, Vietnam is increasingly integrating deeply into the world market with the development of Vietnam's stock market, which has contributed a significant role to the development of the economy in general and created new flows. Capital flows without borders. Information on a company's financial situation provided in financial statements is an important basis for investors and stakeholders to make optimal decisions. Therefore, the quality of information on financial reports plays an extremely important role for users when making decisions. One of the factors affecting the quality of information on financial reports is the effectiveness of internal control. This article examines the effectiveness of internal control affecting the quality of information on financial reports. Research results show that internal control effectiveness positively affects the quality of information on financial reports. On that basis, the study makes some recommendations to improve the quality of information in financial reports of listed companies.