Abstract :
The literature emphasizes the importance of internal control in the performance of economic organizations. However, limited research focuses on the impact of internal control on the performance of agricultural cooperatives in developing countries like Vietnam. Using Exploratory Factor Analysis (EFA) and Ordinary Least Squares (OLS), this study analyzes the effect of internal control on the performance of agricultural cooperatives in Vietnam, with revenue per cooperative member considered a key measure of performance. The results indicate that most components of internal control significantly influence agricultural cooperative revenue. These findings suggest that agricultural cooperatives in Vietnam should prioritize strengthening their internal control systems. This includes several suggestions: (1) Enhancing Awareness and Training; (2) Risk Management Support; (3) Promoting Digital Transformation and (4) Strengthening Supervisory Boards.