Coding Table of Factors Affecting the Effectiveness of the Ksnb System at Tdm University

CHAPTER 3: RESEARCH METHODOLOGY


3.1. Research design

3.1.1. Research method

This study includes two main steps: (1) overall research and (2) validation research.

3.1.1.1 Overall research

To explore, adjust and supplement the observed variables used to measure the factors and criteria used in the research, ensuring that the scale is built in accordance with theory and is concretized in practice. First, this method is implemented by studying documents and conducting an overview of previous research works at home and abroad.

+ Systemic approach: Practical approach, learning about the internal control system, approaching the system of legal documents on internal control, Vietnamese auditing standards, COSO reports, INTOSAI,... as well as the content and results of domestic and foreign research projects to provide theoretical bases suitable for the research topic.

+ Thinking method: All comments, assessments, judgments, analyses, comparisons, conclusions, problem solving... in the thesis content are based on the author's deep thinking, thorough consideration, and consideration of the problem from many different perspectives.

+ Synthesis method: All initial research issues are very discrete in the author's thinking. The author uses the synthesis method to connect and link specialized knowledge about internal control, the internal control system in the public sector applied to administrative units in the higher education sector; about descriptive statistics, analytical statistics and synthesis of investigation and survey data to find out the factors as well as the level of influence of these factors on the effectiveness of the internal control system at TDM University.

+ Analysis method: Analyze legal documents on internal control in the public sector, the views of different Councils on the internal control system, research works directly or more or less related to the topic being researched, analyze to assess the current status of the internal control system, analyze statistical data, analyze statistical results on SPSS 22.0 software to make comments and conclusions on the research issue.

+ Comparative method: Study related theoretical contents, related research works; study internal control process, factors affecting

the effectiveness of the internal control system of TDM University. From that basis, the author compares and draws out the most suitable factors affecting the effectiveness of the internal control system at the school.

+ Investigation, survey and expert opinion collection: Investigation, survey and expert opinion collection are conducted through survey forms to learn, synthesize and evaluate the level of influence of factors affecting the effectiveness of the internal control system at TDM University.

+ Descriptive statistics: Design a survey questionnaire for all subjects working and researching related to internal control issues in the public sector, especially at TDM University. Then conduct statistics on the survey results to determine the factors as well as the level of influence of the factors on the effectiveness of the school's internal control system.

3.1.1.2 Verification research

The validation study uses quantitative methods through the survey of subjects working at TDM University to examine the level of influence and the correlation between factors in the model. The purpose of this study is to re-validate the measurement model, theoretical model and hypotheses in the model as well as propose a regression model reflecting the correlation between the level of influence on the effectiveness of the internal control system at the school.

3.1.2. Research process

To conduct the thesis, the author used mixed research methods and conducted them in 2 stages as shown in the following process:

Phase 1

Qualitative research

Group discussion

N = 9

Phase 2

Quantitative research

Interview by

by question

N = 165

Data processing and analysis

SPSS 22.0 software

Research results


Figure 3.1-Research process

(Source: Author's construction)

3.2 Content of qualitative research

3.2.1 Implementation method

Based on the research objectives, the results of previous related research works and on the basis of related theories, the author built a questionnaire to build independent and dependent variables as well as the scales of each variable in the research model. Next, the author conducted a group discussion with 9 individuals who were management representatives as well as those with seniority and understanding of the internal control system in general and the internal control system at TDM University in particular (See the list of individuals participating in the group discussion in Appendix 1).

Based on the results of the group discussion, the author continued to adjust the scale and determine the official research model to serve the quantitative research step. The questions for group discussion revolved around issues of factors affecting the effectiveness of the internal control system at TDM University, specifically including the following 5 groups of factors:

(1) Control Environment Factors;

(2) Risk Assessment Factor;

(3) Control Activity Factor;

(4) Information and Communication Factor;

(5) Supervisory Factor;

Discussion content: discuss the factors affecting the effectiveness of the internal control system at TDM University, the measurement scales for each independent variable and dependent variable in the research model are built in detail and specifically by the author (See the group discussion outline in Appendix 2).

Group discussion procedure: First, the author introduces the topic and purpose of the discussion; Next, a direct discussion is conducted between the researcher and each selected subject to participate in the qualitative study to collect relevant data:

- Factors affecting the effectiveness of the internal control system at TDM University;

- Additional comments, removal of factors to build a suitable scale for the discussion participants.

- After discussing and consulting with all subjects, based on the information obtained, proceed to adjust the questionnaire.

- The corrected data will be discussed with the participants again. The qualitative research process is completed when the discussion questions all give results that repeat the previous results without finding any new changes.

Finally, the respondents will discuss with the author in groups to evaluate and revise the scale content again to build a complete scale. The results of the preliminary study will be the basis for designing the questionnaire for the official study.

3.2.2. Results achieved

After group discussions and interviews to get opinions on the effectiveness of the internal control system at TDM University, the author obtained the following results:

The effectiveness of the internal control system at TDM University is governed by 5 factors with the following specific number of scales:

Independent variable:

Factor 1: Control environment includes 5 scales;

Element 2: Risk assessment includes 5 scales;

Factor 3: Control activities include 5 scales;

Factor 4: Information and communication includes 5 scales;

Factor 5: Monitoring includes 5 scales;

Dependent variable: The effectiveness of the internal control system at TDM University includes 5 scales.

The scales of the research variables were measured using a 5-point Likert scale with: 1- Completely disagree; 2- Disagree; 3- No opinion; 4- Agree; 5-

Totally agree.

The variables and scales of each variable in the research model were formally adjusted and coded as follows:

Table 3.1 - Coding table of factors affecting the effectiveness of the internal control system at TDM University

Variable

Variable name

Explain

References

Dependent variable


Effectiveness of Internal Control System (ICS)


KSNB1

All staff of the school

comply with all school regulations and state laws


Sterck et al. (2005); Ssuuna Pius

Mawanda (2008); Angella Amudo & Eno L. Inanga (2009); Rahahleh, M. (2011);

Shakirat Adepeju Babatunde & Kabiru Isa Dandago (2014); Ho Thi Thanh Ngoc (2010); Nguyen Thi Thu Hau (2014); Le Nguyen Truong An (2017)


KSNB2

School assets are strictly controlled and used.

effective


KSNB3

Admissions and organization process

School training is strictly controlled

KSNB4

Training and teaching activities at

tightly controlled school


KSNB5

The school strictly controls the care of students in all aspects, not only studying at school but also working after graduation.

career

Independent variable

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Coding Table of Factors Affecting the Effectiveness of the Ksnb System at Tdm University

1/ Control environment (MTKS)


MTKS1

The school places demands on the practice of integrity and values.

ethics for staff


Sterck et al. (2005); Ssuuna Pius

Mawanda (2008); Angella Amudo & Eno L. Inanga (2009); Rahahleh, M. (2011);

Babatunde & Shakirat Adepeju (2013); Shakirat Adepeju Babatunde & Kabiru Isa Dandago (2014); Ho Thi Thanh Ngoc (2010); Nguyen Thi Hoang Anh (2012); Dinh The Hung and associates (2013); Nguyen Thi Thu Hau (2014); Le Nguyen Truong An (2017)


MTKS2

The school establishes regulations on training, finance, appointment, disciplinary policies, rewards,

Benefits for staff, teachers and employees


MTKS3

The school develops policies and procedures on recruitment, attracting talent, and encouraging and supporting the improvement of staff and teachers' qualifications.

NV


MTKS4

The school always complies with the provisions of the law, as well as the management agency, fully implementing policies on salary, bonus, insurance, and excess payment regime.

hour


MTKS5

The organizational structure currently applied at the school is suitable for the characteristics of its operations, clearly defining the responsibilities and authorities of each staff member, teacher and employee. The team of staff members, teachers and employees meets the requirements.

meet training needs


2/ Risk Assessment (DGRR)


DGRR1

The school regularly develops plans to identify, analyze and determine risks in advance.

when implementing the goal


Sterck et al. (2005); Angella Amudo & Eno L. Inanga (2009);

DGRR2

The school builds criteria

to assess the level of risk


DGRR3

The school builds a plan

risk control

Shakirat Adepeju Babatunde & Kabiru Isa Dandago (2014); Dinh The Hung et al. (2013)


DGRR4

The school has plans to minimize risks (fire prevention training, insurance purchase).

dangerous,…)


DGRR5

The school regularly consults with units to improve.

risk assessment process


3/ Control activities (CAC)


HDKS1

School uses software

management for recruitment and training

Sterck et al. (2005); Ssuuna Pius

Mawanda (2008); Angella Amudo & Eno L. Inanga (2009); Shakirat Adepeju Babatunde & Kabiru Isa Dandago (2014); Dinh The Hung et al. (2013); Pham Thi Hoang (2013); Nguyen Thi Thu Hau (2014); Le Nguyen Truong An (2017)


HDKS2

The school uses the school's general financial management software as well as payment.

remuneration for staff


HDKS3

School built with documents

Procedure for purchasing materials, constructing and equipping facilities

HDKS4

The school periodically performs

inventory


HDKS5

The school uses ISO business processes to control, monitor and manage its work.

school

4/ Information and communication (ICT)


TTTT1

The school establishes communication channels to receive and

exchange information with outside

Sterck et al (2005); Angella Amudo & Eno L. Inanga (2009); Rahahleh, M. (2011); Shakirat Adepeju Babatunde & Kabiru Isa Dandago


TTTT2

The school sets up a communication channel.

Internal communication to receive and exchange information of staff - teachers - employees



TTTT3

The school establishes communication channels to receive and exchange information.

student information

(2014); Ho Thi Thanh Ngoc (2010); Dinh The Hung and colleagues (2013)


TTTT4

The school is concerned with the development of the school's information system (website, mail,

internal bulletin board …)


TTTT5

Personal information of CB-GV-

Employees and students in the School are always kept confidential.


5/ Monitoring (HDGS)


HDGS1

The school develops criteria to evaluate and monitor activities.

movement of staff

Sterck et al. (2005); Angella Amudo & Eno L. Inanga (2009); Shakirat Adepeju Babatunde & Kabiru Isa Dandago (2014); Dinh The Hung et al. (2013); Pham Thi Hoang (2013); Le Nguyen Truong An (2017)


HDGS2

Every year the school has

Evaluate the level of work completion of staff, teachers and employees


HDGS3

The school regularly consults

opinions of units to perfect the process and monitoring system


HDGS4

The school has a specialized department responsible for inspecting and supervising the activities of the staff.

GV-NV


HDGS5

Periodically, State management agencies regularly inspect and supervise school activities in areas such as recruitment.

birth, training, finance


(Source: Author's synthesis)

3.3. Research hypotheses and research model

3.3.1. Research hypotheses

3.3.1.1 Control environment

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