11. According to you, what are the advantages and limitations of internal control in non-life insurance enterprises in Vietnam?
Advantages:…………………………………………………………………………… Disadvantages:…………………………………………………………………………… Causes of limitations?.………………………………………………………
12. To make internal control of non-life insurance enterprises in Vietnam effective, what solutions do you think need to be implemented?..........................
PART 3: DISCUSSION OF SCALES AND RESEARCH HYPOTHESES
3.1. Discussion of research scale
13. Please read and study the draft scale statements (printed and sent with the draft scale table of influencing factors) and give your opinion on the following issues:
- Which words, content, and structures do you think are unclear in meaning?
- Which words, content, and structures do you think are unclear, incoherent, and easily misunderstood?
- Which words, content, and structures do you think are not suitable for the research context (non-life insurance companies in Vietnam)?
- Which words, content, and structures do you think are not suitable for the measurement factor?
- Which words, content, structures do you think are difficult to answer or do not provide reliable answers?
- Which words, content, and structures do you think are similar (duplicated) to each other?
3.2. Discussion of research hypotheses
14. Do you agree/disagree with the research hypotheses proposed in the research topic?
Research hypothesis
Agree | Are not Agree | |
H1.1 : Audit Committee Size (ACSIZE) has a positive effect to the composition of the KSNB | ||
H1.2 : The independence of the Audit Committee (ACINDEP) has an influence positive to the composition of the internal control | ||
H1.3 : Audit Committee Qualification (ACEXP) has a positive influence to the composition of the KSNB | ||
H2 : The concurrent holding of the Board of Directors and the Director has a negative impact on Components of the KSNB | ||
H3.1: Attack strategy has a positive relationship with internal control components | ||
H3.2: Analytical strategy has a positive relationship with composition KSNB | ||
H3.3: Defensive strategy has a positive relationship with composition KSNB | ||
H4: Organizational structure has a positive relationship with internal control components | ||
H5 : Organizational perceptions of environmental uncertainty have a positive impact on positive relationship to internal control components. | ||
H6.1 : Collaborative culture has a positive impact on internal control components | ||
H6.2 : Creative culture has a positive impact on internal control components | ||
H6.3 : Hierarchical culture has a positive impact on internal control components | ||
H6.4 : Competitive culture has a positive impact on internal control components | ||
H7 : Information technology has a positive impact on internal control components. | ||
H8: Internal control structure has a positive impact on the effectiveness of internal control. | ||
H9.1: There is a difference in the effectiveness of internal control between groups of enterprises with capital different regulations | ||
H9.2: There is a difference in the effectiveness of internal control between groups of enterprises with a different operating hours | ||
H9.3: There is a difference in the effectiveness of internal control among groups of enterprises with the following forms: different forms of ownership |
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15. Do you have any additional research hypotheses that have been proposed in the research topic?
Thank you very much for your contribution!
Appendix 16: Results of expert interviews on research hypotheses
Research hypothesis
Note | |
(i) Elimination hypotheses | |
H1.1 : Audit Committee Size (ACSIZE) has a positive effect to the composition of the KSNB | Remove |
H1.2 : The independence of the Audit Committee (ACINDEP) has an influence positive to the composition of the internal control | Remove |
H1.3 : Audit Committee Qualification (ACEXP) has a positive influence to the composition of the KSNB | Remove |
(ii) The official research hypotheses of the thesis | |
H1 : The concurrent holding of the Board of Directors and the Director has a negative impact on Components of the KSNB | Accept |
H2.1: Attack strategy has a positive relationship with composition KSNB | Accept |
H2.2: Analytical strategy has a positive relationship with composition KSNB | Accept |
H2.3: Defensive strategy has a positive relationship with composition KSNB | Accept |
H3: Organizational structure has a positive relationship with internal control components | Accept |
H4 : Organizational perceptions of environmental uncertainty have a positive impact on positive relationship to internal control components. | Accept |
H5.1 : Collaborative culture has a positive impact on internal control components | Accept |
H5.2 : Creative culture has a positive impact on internal control components | Accept |
H5.3 : Hierarchical culture has a positive impact on internal control components | Accept |
H5.4 : Competitive culture has a positive impact on internal control components | Accept |
H6 : Information technology has a positive impact on internal control components. | Accept |
H7: Internal control structure has a positive impact on the effectiveness of KSNB | Accept |
H8.1: There is a difference in the effectiveness of internal control among groups of enterprises. different charter capital | Accept |
H8.2: There is a difference in the effectiveness of internal control among groups of enterprises. different operating times | Accept |
H8.3: There is a difference in the effectiveness of internal control among groups of enterprises. different forms of ownership | Additional via in-depth interview |
Appendix 17: Quantitative research survey form
Number:………………… Interview date:……… Method: …………
QUANTITATIVE RESEARCH SURVEY ON INTERNAL CONTROL IN NON-LIFE INSURANCE ENTERPRISES IN VIETNAM |
Dear Sir/Madam,
I am: Trinh Viet Giang - PhD student in accounting - auditing at the National Economics University. Currently, I am conducting a research on " Research on internal control in non-life insurance enterprises in Vietnam ". The survey is only for collecting information to carry out the research topic. Please give me a little of your precious time to read and answer this survey. A summary of the main research content sent to your email is hoped to be useful for your response and for your business. The results obtained from this survey are one of the important information to serve the research work. We commit that all data you provide will only be used for academic scientific research and will be kept confidential. Sincerely thank you for your valuable help and cooperation.
PART 1: GENERAL INFORMATION OF SURVEYEES
Full name of the person being surveyed: ……………………………………………………… Work organization : ………………………………………………………………… Contact phone number :.…………………………………………………………………
1. Your current job
DNBHPNT
1 Internal control2 Internal audit of DNBHPNT |
4 DNBHPNT Accounting | |
5 DNBHPNT Business | 6 Consulting experts on internal control and internal audit of DNBHPNT |
2. Your working time in the insurance industry:
2 From 3 - 5 years | |
3 From 6 - 10 years | 4 Over 10 years |
3. The area where you are working
2 Central Region | |
3 North |
PART 2. SOME BASIC INFORMATION ABOUT NON-LIFE INSURANCE ENTERPRISES
4. Chairman of the Board of Directors and Director
0 No concurrent positions 1 Concurrently holding two positions
5. Internal audit department/unit of non-life insurance company
5.1. Number of internal and external members of the internal audit committee (total internal
+ except odd numbers)
0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
a. Number of internal members - Internal audit committee:
b. Number of external members - Internal audit board:
5.2. Professional competence - Internal audit department/unit
0 No members have professional qualifications in accounting or finance
1 Have at least one member with professional competence in accounting and finance
6. Form of ownership
2 Joint Stock Companies | |
3 Foreign invested enterprises | 4 Other Types |
7. Time of operation of non-life insurance company (number of years of operation to date):
2 From 6 to 10 years | |
3 Over 10 years |
8. What is the total revenue of non-life insurance companies:
2 Over 200 to 500 billion | 3 Over 500 to 800 billion | |
4 Over 800 to 1000 billion | 5 Over 1000 billion |
9. What is the total charter capital of a non-life insurance company:
2 Over 300 to 500 billion | |
3 Over 500 to 800 billion | 4 Over 800 to 1000 billion |
5 Over 1000 billion |
10. What is the total number of employees working in non-life insurance companies:
2 Over 50 to 100 people | |
3 Over 100 to 300 people | 4 Over 300 to 500 people |
5 Over 500 people |
PART 3: SURVEY CONTENT
3.1. Survey of factors: business strategy, perception of environmental uncertainty of the enterprise, organizational structure, organizational culture, Information technology
11. The following statements are related to business strategy . Please indicate the extent to which you strongly disagree / strongly agree with the following statement:
Level
1 | 2 | 3 | 4 | 5 | |
Level of play price | Completely disagree | Disagree | Normal | Agree | Completely Agree |
TT
CL: Business Strategy | Level | |||||
1 | 2 | 3 | 4 | 5 | ||
Attack strategy | 1 | 2 | 3 | 4 | 5 | |
CLc1 | Businesses try to differentiate their products and services. dangerous compared to competitors | 1 | 2 | 3 | 4 | 5 |
CLc2 | Leading company in developing new insurance products and services | 1 | 2 | 3 | 4 | 5 |
CLc3 | Market share of new insurance products and services of the enterprise is larger competitor | 1 | 2 | 3 | 4 | 5 |
CLc4 | The company's insurance products and services have many differences. | 1 | 2 | 3 | 4 | 5 |
CLc5 | Focus on innovation in insurance products and services | 1 | 2 | 3 | 4 | 5 |
Analysis strategy | ||||||
CLp1 | Businesses try to provide products and services that best suit their needs. customer needs | 1 | 2 | 3 | 4 | 5 |
CLp2 | Businesses do their best to satisfy customer needs. | 1 | 2 | 3 | 4 | 5 |
CLp3 | The company's marketing is the best in the industry. | 1 | 2 | 3 | 4 | 5 |
CLp4 | The company's insurance products and services best suit your needs. client | 1 | 2 | 3 | 4 | 5 |
CLp5 | Learn more about your customers | 1 | 2 | 3 | 4 | 5 |
Defensive strategy | ||||||
CLt1 | The company strives to provide insurance products and services at affordable prices. lowest price | 1 | 2 | 3 | 4 | 5 |
CLt2 | The company's insurance products and services meet the needs of a small group of customers | 1 | 2 | 3 | 4 | 5 |
CLt3 | Providing insurance products and services mainly aimed at customer groups has been clearly defined | 1 | 2 | 3 | 4 | 5 |
TT
CL: Business Strategy | Level | |||||
1 | 2 | 3 | 4 | 5 | ||
CLt4 | Insurance products and services are priced lower than other products and services. similar insurance on the market | 1 | 2 | 3 | 4 | 5 |
CLt5 | Improve the operational efficiency of insurance companies | 1 | 2 | 3 | 4 | 5 |
12. The following statements relate to the firm's perception of environmental uncertainty . Please indicate how completely unpredictable / completely predictable you find the following statements:
Level
1 | 2 | 3 | 4 | 5 | |
Level of play price | Totally difficult forecast | Unpredictable | Neutral | Predictable | Totally easy forecast |
TT
CC: Firms' Perception of Environmental Uncertainty | Level | |||||
1 | 2 | 3 | 4 | 5 | ||
CC1 | Actions of the insurance provider | 1 | 2 | 3 | 4 | 5 |
CC2 | Customer needs and preferences for insurance services | 1 | 2 | 3 | 4 | 5 |
CC3 | Deregulation and globalization | 1 | 2 | 3 | 4 | 5 |
CC4 | Competitor actions | 1 | 2 | 3 | 4 | 5 |
CC5 | Insurance business technology | 1 | 2 | 3 | 4 | 5 |
CC6 | Government regulations and policies | 1 | 2 | 3 | 4 | 5 |
CC7 | Economic environment | 1 | 2 | 3 | 4 | 5 |
CC8 | Labor supply and demand relationship in the market | 1 | 2 | 3 | 4 | 5 |
13. The following statements relate to which level in the organization has appropriate decision- making authority . Please indicate your employee/CEO decision-making level regarding the following statement:
Level
1 | 2 | 3 | 4 | 5 | |
Decision making level | Insurance agent | Insurance Supervisor | Insurance Team Leader | Head of Insurance | Managing Director dangerous |