The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.

Abstract
1. Introduction
2. Literature Review
    2.1. The Theory Foundation
    2.2. Literature Review
3. Methodology
    3.1. Hypothesis
    3.2. Research Model
    3.3. Research Method
4. Empirical Results
    4.1. Reliability Analysis
    4.2. Exploratory Factor Analysis (EFA)
    4.3. Correlation Analysis
    4.4. Regression Analysis
    4.5. Regression Model Testing
5. Conclusions and Recommendations
    5.1. Recommendations
    5.2. Conclusion
References

• Tich Trong VU(Faculty of Transport Economics, University of Transport and Communications, Vietnam.)
• Le Hong Thi HOANG(Faculty of Transport Economics, University of Transport Technology, Vietnam.)
• Huyen Thi DO(Faculty of Transport Economics, University of Transport Technology, Vietnam.)
• Duong Thuy PHAN(Faculty of Transport Economics, University of Transport Technology, Vietnam) Corresponding Author
• Thuan Thi NGUYEN(Faculty of Transport Economics, University of Transport Technology, Vietnam.)