Urgency of the subject Today, with the development of the country and the trend of global integration has opened many opportunities, facilitate domestic businesses grew but it also created many challenges for businesses, forcing businesses to change to suit the new situation. In that context the business wants to achieve higher efficiency in production and business activities, enterprises are not only interested in worker productivity that should attach great importance to the effectiveness of the management, to continuously improve capacity management, technological innovation to keep pace with the development of society. To implement this, setting up and maintaining an internal control system within the unit is a necessary task.
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