Internal control is designed for preventing potential risks and protecting assets and corporate information. Therefore, internal control is an indispensable management tool in the enterprise. This study is conducted to provide empirical evidence on the influencing of enterprise structure on the internal control of aquaculture firms in Vietnam. The research sample covers 225participantswho working for aquaculture firms in Vietnam in the period of 2022. We used fix research methods (quantitative and qualitative research methods)through the SPSS software to analyze. The descriptive statistics, Cronbach's Alpha, EFA, and correlation analysis results suggest that enterprise structure influences the internal control of aquaculture firms in Vietnam. Based on the research findings, the study offers a number of implications for aquaculture firms in Vietnam.