The Influencing Factors of Enterprise Internal Control: A Case Study of Heilongjiang Beidahuang Agricultural Co., Ltd.

Abstract

In recent years, internal control has become a central focus for enterprises seeking sustainable growth and effective governance. For large agricultural companies such as Heilongjiang Beidahuang Agricultural Co., Ltd., improving internal control is essential to ensure operational efficiency, risk prevention, and transparent management. However, challenges remain in areas such as risk assessment, information communication, and internal supervision. Strengthening these mechanisms is therefore vital to enhance organizational performance, accountability, and long-term competitiveness in the rapidly evolving agricultural industry.
The objective of this study was to examine the effectiveness of internal control of Heilongjiang Beidahuang Agricultural Co., Ltd., focusing on five key dimensions: internal environment, risk assessment, control activities, information and communication, and internal supervision. The research aimed to identify how each dimension contributed to the effectiveness, reliability, and sustainability of the company’s internal control system.
A quantitative research method was employed, using a structured questionnaire to collect data from 220 employees and managers.
The results confirmed that all five dimensions had a significant positive impact on internal control effectiveness. Specifically, the internal environment was found to shape employees’ behavioral norms and organizational discipline; risk assessment improved the quality and reliability of decision-making; control activities ensured consistent policy execution and performance monitoring; information and communication strengthened transparency and coordination; and internal supervision promoted long-term sustainability and continuous improvement. Recommendations include: 1) Improve the internal control awareness of company members; 2) Improve the risk assessment system; 3) Strengthen internal information communication and exchange; 4) Promote the effective implementation of internal supervision.

Keywords: internal environment, risk assessment, control activities, information and communication, internal supervision, internal control

6717195035 Niu Xiaodi, 2568 (2025). Advisor: Dr. Ma Yu, สารนิพนธ์ (Independent Study), The Influencing Factors of Enterprise Internal Control: A Case Study of Heilongjiang Beidahuang Agricultural Co., Ltd., นำเสนอในที่ประชุมวิชาการ (Conference), The 17th National and International Academic Conference 2024, ปริญญาโท (Master’s Degree), บัณฑิตวิทยาลัย (Graduate School), Master of Business Administration, International Business Management, Siam University, Bangkok, Thailand – มหาวิทยาลัยสยาม กรุงเทพมหานคร ประเทศไทย