Factors Affecting The Level of Internal Control of The Accounting Information Systems on The Government Fiscal Management Information System In The Political Support Mission Agencies

Abstract

The objective of the research, first to study on the relation between thecontrol environments factors and the level of internal control of the accountinginformation systems; on the Government Fiscal Management Information system.Second, to study on the different levels of internal control related to the controlenvironments factors and the level of internal control of the accounting informationsystem; on the Government Fiscal Management Information system. The representativepopulations were the officers of finance department in the political support missionagencies, totaling 3 divisions, 208 peoples. The research tools were 192 questionnaires,with a return rate of 92.31 percent. Descriptive statistic, frequency and percentage,were used for data explanation while inferential statistic, F-test (ANOVA), Pearsoncorrelation, multiple regressions were used for hypothesis testing.The findings of this research indicated the overall practice on controlenvironments factors of the political support mission agencies is good. Thephilosophy and operating style of management are in the highest level followed bythe Integrity and ethics of management and operation, human resource policies andpractices, assignment of authority and responsibility, and organizational structurerespectively. Also the research has shown the important factor that affected to the level of internal control of the accounting information system were organizationstructure factor, human resource policies and practices factor. Other than that the different levels of the political support mission agencies will lead to the different factors of environments control and the level of internal control of the accounting information system; on the Government Fiscal Management Information system.