Internal Control Affecting Risk Management of District Learning Encouragement Center, Chiang Mai Provincial Office of Learning Encouragement

Abstract

          This study aimed to: (1) study the internal control of the District Learning Encouragement Centers, (2) study their risk management, and (3) examine the influence of internal control on their risk management under the Chiang Mai Provincial Office of Learning Encouragement. This study employed a quantitative research approach. The research instrument was a questionnaire with 264 respondents. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, as well as inferential statistics through stepwise multiple regression analysis.

           The research results were as follows:

           1) The overall internal control of the Centers was at a high level. Each aspect was also rated at a high level, ranked respectively as follows: controlling environment.

           2) The overall risk management of the District Learning Promotion Center was found to be at a high level in all dimensions. Ranked from the highest to the lowest mean score, financial risk management was identified as the most prominent dimension

           3) The internal control variables influencing risk management of the District Learning Promotion Center indicate that the components of internal control related to monitoring and evaluation, as well as risk assessment, are positively correlated with and exert a positive impact on the Center’s risk management. Based on the standardized regression coefficients, monitoring and evaluation exhibited the greatest influence, followed by risk assessment. This finding demonstrates that monitoring and evaluation is the most critical component of internal control in driving or supporting effective risk management within the Center.