The Relationship between Internal Control Efficiency to Organizational Goals Achievement of Local Government Organizations in Upper Northeastern Region 2 of Thailand
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Published:
Apr 19, 2022
Keywords:
internal control efficiency organizational goals , local government organization
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Abstract
The study aimed to examine the relationships between and impact of internal control efficiency and organizational goals achievement. Questionnaires were used as a tool for collecting data from Internal audit executives of 248 local administrative organizations in the upper northeastern region (the second governmental area) of Thailand. Statistic methods used for analyzing the collected data were multiple correlation analysis and multiple regression analysis. The results of the research revealed that the efficiency of internal control including control environment, risk assessment, control activities information and communication, and in terms of monitoring and evaluation have a positive relationship and impact on organizational goals achievement. Therefore, the executives of local administrative organizations in the second governmental area of northeastern region of Thailand should give precedence to internal control by promoting, supporting, and developing the internal control system to be effective, which will affect the organizational goals achievement inclusive of operation objectives, reporting objectives and compliance objectives.
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Section
บทความวิจัย (Research article)
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References
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[in Thai]
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[in Thai]
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Black, K. (2006). Business Statistics: for Contemporary Decision Making (4th ed.). New York:John Wiley and Sons.
Chai Charoen Wattana, B., & Lee, B. (2001). Indicators of good governance. Bangkok : King Prajadhipok's Institute. [in Thai]
Chodchoy, P., Jaipiem, K., & Sutjasen, A.(2021). Internal Control Systems that Affects Auditing Results in View of CPA and Tax Auditor in Thailand. Academic and research journal Northeastern University. 11(1), 139 – 154. [in Thai]
Danthonglang, K. (2017). Effects of Internal Control System on Performance of Local Governments in Nakhonratchasima. A Independent Study Submitted in Partial Fulfillment of the Requirement for the Degree of Master of Accountancy Rajamangala University of Technology. [in Thai]
Department of Local Government Promotion. (2021). The Local government organization information. Retrieved July 1, 2021, from http://www.dla.go.th/work/abt/index.jsp. [in Thai]
. (2013). The Guide to Criteria for Good Public Administration of Local Administrative Organizations. Bangkok: The Agricultural Cooperative Association of Thailand. [in Thai]
Hair, J .F., Black, W. C., & Anderson, R. E. (2006). Multivariate Data Analysis (6th Ed.). New Jersey: Pearson Education International.
Harami, S. (2011). Guidelines for the development of internal control of Kamalasai Subdistrict Municipality Kalasin Province. A Independent Study for the Degree of Master of Public Administration. Master of Public Administration. Khon Kaen : Khon Kaen University. [in Thai]
Hongsing, N. (2018). Effects of Internal Control System Efficiency on Organizational Success of Local Administrative Organization in Roi-et Province. Master of Accounting. Mahasarakham Business School : Mahasarakham University. [in Thai]
Kanpudchee, S. (2012). An Analysis of the Internal Control System Efficiency of the Education Institutions under the Office of the Vacational Education Commission in Bangkok. Master of Business Administration Thesis. Rajamangala University of Technology Thanyaburi. [in Thai]
Khangrit, T.,& Sukwatanasinit, K. (2017). The effect of Internal Control on Efficiency of Performance of Government Officers of Finance Department. The National Academic Research Conference 7th “University Social Engagement as a Driving Farce for Thailand 4.0”. July 6-7, 6-7 July 2017, Nakhon Ratchasima Rajabhat University. [in Thai]
Luechanitiphot, R. (2003). The Effects of Information Technology Skills on the Quality of Accounting Performance of Accountants in the Eastern Region. Master of Accounting (Thesis, Master of Accounting), Mahasarakham University: Mahasarakham. [in Thai]
Ngaosila, O. (2019). Internal Control and Performance. A Thematic Paper Submitted in Partial Fulfillment of the Requirement for the Degree of Master of Accountancy Program College of Innovative Business and Accountancy Dhurakij Pundit University. [in Thai]
Nokkratok, K. (2012). Guidelines for the development of internal control system in fiscal matters of local government organizations in Chakrat District. Nakhon Ratchasima Province. A Independent Study for the Degree of Master of Public Administration. Khon Kaen : Khon Kaen University. [in Thai]
Phansopha, B. (2014). The relationship between internal control and the achievement of operational objectives. of local government organizations in the Northeastern region. (Thesis, Master of Accounting), Mahasarakham University: Mahasarakham. [in Thai]
Singthongthat, P. (2014). The Effects of Operational Monitoring on the Efficiency of Internal Control of the Auto Parts Manufacturing Business in Thailand. (Thesis, Master of Accounting), Mahasarakham University: Mahasarakham.
[in Thai]
Srisaart, B. (2002). Preliminary research. (6th edition). Bangkok: Suweeriyasan. [in Thai]
Tayraukham, S. (2009). Research Methods for Humanities and Social Sciences. 3 rd edition. Mahasarakham : Mahasarakham University Press Office. [In Thai].
The Comptroller General's Department. (2010). The Guidelines for internal control systems in the government sector. Bangkok: Ministry of Finance. [in Thai]
The Comptroller General's Department. (2018). The Internal Control Standards for Government Agencies. Retrieved July 14, 2021, from https://audit.tu.ac.th/uploads/audit/pdf.
[in Thai]
Thungsook, S.,& Khamjai, K. (2018). The Internal Control Evaluation and the Internal Control System Development Approach of Municipalities in Chiang Mai provinc. Lampang Rajabhat University Journal. 7(2), 141 – 154. [in Thai]