Main Article Content
Nepal imports electronics and machinery goods worth million dollar from China and the import is increasing and with it the risks is also increasing. However, less study has been done about the import. So, Internal Control System of the COSO framework has been used to study the risk factors to understand in detail, the problems and possible solutions using mixed methods from the view of enterprises importing machinery and electronic goods from China to Nepal.The research focuses on importers knowledge about risk, possible risk brought about by weak infrastructure in Nepal and their approach to risk as an enterprise. So, the research paper includes quantitative results showing the risk identified, risk assessed, monitoring ,control activities and performance measurement which are independent factors while performance is dependent factor.Qualitative method was used to find out in detail about the risk from three key informants.It was found from quantitative method that only risk assessment, monitoring and performance measurement affect the performance of an enterprise while the interview with key informants showed that all the factors business enviroment, risk assessment, control activities, monitoring and performance measurement affect the performance of enterprise. Based on the results of the findings , recommendation and suggestions have been made. Internal Control System, COSO framework, Enterprise.
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