Page 549 - ISC PROCEEDINGS 21.4

Due to the requirements and development orientation of Hanoi towards a smart
city, businesses must operate within a digital environment. Internal control of production
costs in Hanoi's road transport enterprises is not an exception to this trend. Therefore,
this research incorporates the COBIT guidelines alongside COSO 2013 framework. COBIT,
which stands for “Control Objectives for Information and Related Technologies,” is a
framework developed by the IT Governance Institute (ITGI) of the Information System
Audit and Control Association (ISACA) to support the management and operation of
information technology (IT) in businesses. COBIT provides a comprehensive set of
guidelines for effective IT management and regulatory compliance. COBIT 5, introduced in
2013, focuses on providing tools, best practices, and objectives that are broadly
applicable to all IT activities within a business. COBIT 5 integrates relevant standards from
the International Organization for Standardization (ISO). Thus, establishment of cost
control procedures will be carried out through general software system control
procedures and direct control from input, processing to output within the software. All
control procedures in the digital environment aim to ensure that business objectives are
met and that relevant regulations are complied with in Hanoi's transportation enterprises.
Technology Acceptance Model (TAM) is one of the most widely used theories in
research on user behavior in technology. This model helps explain the factors that
motivate users to adopt and use new technologies. The author focuses on factors
influencing the acceptance of new technologies in Hanoi's transportation enterprises.
From theories mentioned above, the research on cost control in Hanoi's road
transport enterprises in a digital environment will focus on the following aspects: control
objectives, risks and fraud, general control procedures, and applied controls, influencing
factors. These aspects will be studied in detail to improve the system, aiming for rigorous
production cost review, cost savings, and cost optimization to enhance the operational
efficiency of Hanoi's road transport enterprises.
3. Research methods
This study employed qualitative and quantitative method with the following
activities:
Collecting books, newspapers, and documents related to internal control of
production costs and the operation of the Vietnam Railway Transport Corporation in
Hanoi.
Conducting interviews with accountants and managers from various businesses
regarding the content of internal control over production costs, with personnel from the
Hanoi Department of Transportation, the Statistics agency, transportation business
managers, experts from the Ministry of Transportation, the Ministry of Industry and Trade,
and experts in quality management and passenger transportation.
Sending survey questionnaires to 81 businesses to collect information related to
internal control of costs (select from the list of businesses providing passenger
transportation services by the Hanoi Transport Association such as bus companies,
popular taxi companies in Hanoi, ride-hailing companies, and businesses providing route-
based and contract transportation services). In addition, detailed surveys were conducted
with business owners, human resources staff, general administration staff, and
accountants. The survey was primarily conducted in person due to the highly specialized
and complex nature of cost control. The survey was caried out from July to December
2025.
UsingSPSS25softwaretoevaluatetheinfluencingfactors basedonthecollecteddata.

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