Deepening Analysis on Internal Control Procedures of Cost Estimation Design in Road and Bridge Construction Units – and the Relation with Internal Audit
Our study will specify solutions for internal control of cost estimation design in road and bridge
construction units in Hanoi-Vietnam.
Authors mainly use methods of comparison, analysis and synthesis; investigate; summarizing
experience; The above methods are used in combination for the purpose of reviewing and evaluating
the problems of the research object of the article: theory and practice of internal control for the
estimating design of bridge - road in construction units based in Hanoi, period 2015 to 2020.
Our research findings show that we need to invest in information technology, purchasing modern
computers and backup equipment. Especially those who operate, repair computers and update basic
information for design software. Also, the contractor's personnel organization must be flexible to
changes in the policy mechanism, i.e interchangeable in the professionalization posture.
Finally, author also propose other solutions for better internal control.
Author's Name: Pham Thi Hong Nhung, Dinh Tran Ngoc Huy, Vu Quynh Nam and Hoang Thanh Hanh