Received: Sep 04, 2023 / Accepted: Dec 16, 2024 / Published: Dec 20, 2024
Internal control plays an essential role in improving the efficiency of resources and ensuring the achievement of organizational goals. This study aimed to systematically synthesize articles published in Vietnam and abroad on the topic of “internal control” and “internal control system” in cooperatives during the period of 2012-2023. The conceptual framework of internal control, research methods, and main results of publications were summarized. The findings showed that empirical studies on internal control have frequently been conducted in financial and credit organizations, however, there are limited studies in the cooperative model. The publications focused on three main contents, namely the status and structure of internal control in organizations; the roles and impacts of internal control on performance and corporative governance; and the factors affecting the effectiveness and efficiency of internal control. The COSO framework has been applied by most authors in analyzing the current situation of internal control and internal control systems. The positive impacts of internal control on efficiency (ROA and ROE) and the sustainability of cooperatives were confirmed by the authors. Limitations in human resources, scale, technology, and staff awareness of internal control were considered as barriers to implementation of internal control in organizations.