Economics philosophy Doctor thesis: Improving internal control system of Vietnam bank for agriculture and rural development according to COSO international standard

General objective: Improvement of the ICS at Agribank according to COSO international standards. (2) Specific objectives: Building a theoretical framework for the ICS in commercial banks on the basis of COSO internal control framework and in accordance with characteristics of commercial banks, conditions for applying COSO internal control framework in commercial banks, criteria for measuring the improvement of the ICS in commercial banks; Evaluating the improvement situation of the ICS at Agribank according to COSO internal control framework, measuring the effectiveness of the ICS at Agribank, retesting on the basis of identifying factors and measuring the impact of each factor on the effectiveness of the ICS at Agribank, assessing the improvement situation of the ICS at Agribank; Proposing solutions to improve the ICS at Agribank to suit the operational characteristics of this bank based on the COSO internal control framework.