ASSESSMENT OF THE EFFICIENCY OF INTERNAL CONTROL ACTIVITIES IN IMPLEMENTATING UNEMPLOYMENT POLICY AT THE BINH DING PROVINCE SOCIAL INSURANCE

Abstract

This study was conducted to evaluate the effectiveness of internal control activities in implementating of the unemployment insurance policy at the Social Insurance Establishment of Binh Dinh province. We surveyed 36 officers and employees at the Social Insurance agency of Binh Dinh province, the Provincial Job Introduction Center, the Provincial Post Office who are doing jobs related to unemployment insurance. The descriptive statistical methods are employed to evaluate the effectiveness. The research results show that the risk assessment in the process of implementing unemployment insurance has not been disseminated and guided periodically. In addition, the process of risk control procedures is not accurate and hasnotreally been completed. There is not a department specialized in risk assessment for the implementation of unemployment insurance policies, etc. Since then, the study has proposed some completed solutions in terms of environmental control, procedures and processes control, risk identification and assessment, database and information for controling and supervising in the implementation of the unemployment insurance policy.