Deepening Analysis on Internal Control Procedures of Cost Estimation Design in Road and Bridge Construction Units - and the Relation with Internal Audit


  • Pham Thi Hong Nhung
  • Dinh Tran Ngoc Huy
  • Vu Quynh Nam
  • Hoang Thanh Hanh



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.