Internal Control Management in Accordance with the Good governance Principles of Educational Organization, Surin Province

Abstract

         This research aimed to study (1) the management and internal controlling, and (2) the guidelines for developing the management and internal controlling. This research was hold at Office of the Non-Formal and Informal Education (NFE), Surin Province. The research resources consist of documentary and interviewing the 15 key informants were the executive, the supervisor and the personnel involved. Conduct a group conversation with 7 key informants. The data was analyzed by content analysis, the research result found that;

1. The management and internal control found that; there was operation according to principle of good governance and ministerial regulations’ inter controlling namely; establish the control activities for precede organization in accordance with the risk management guideline such as strategy, operation, finance and perform according to regulations which reflected through appropriate and timely policies and procedures. Controlling activities are diverse such as preventive controlling, management controlling and information controlling. There is knowledge promotion about discipline. Operation by adhering to honesty and ethics. And all personnel work with honesty and ethics in the operation, with no complaints. However, there are limitations on budgets, personnel, experience, expertise of personnel and efficient equipment and tools.


2. Guidelines for developing the management and internal controlling to increase efficiency ; develop personnel both management and operational levels to have knowledge and understanding of internal controlling in order to be able operate correctly, including develop the internal control system for enhancing operational efficiency, designate specific persons to be able perform their duties to the fullest. And allocate sufficient budgets for internal controls management.