The Development of Internal Control Operation Model in Schools under Sakon Nakhon Primary Educational Service Area Office 3

Abstract

This study aimed to develop an internal control operation model, to assess the appropriateness of the developed model and to create a manual on the developed internal control operation model in schools under Sakon Nakhon Primary Educational Service Area Office 3. The study was divided into 3 phases. Model development was conducted in the first phase. The second phase was the model appropriateness assessment by the data that was collected by a 5-level rating scale questionnaire with validity at 0.80 discrimination power 0.46 and reliability value at 0.98. The sample group consisted of 200 school directors and heads of internal control division in school under Sakon Nakhon Primary Educational Service Area Office 3, selected through multi-stage random sampling. SPSS was employed in data analysis to determine the percentage, mean and standard deviation. The third phase was the development of a manual on the developed model by studying relevant concepts and theories. The findings were as follows: The developed Internal control operation model comprised 4 components, namely 1) meeting on the internal control operation planning, 2) internal control system design, 3) internal control operation, and 4) assessment and report on the operation. The appropriateness assessment result of the developed model in an overall was at the highest level with mean value of 4.65 and standard deviation of 0.12. The author’s manual on the developed model comprised 4 components: 1) principles and reasons, 2) objectives, 3) contents on model characteristics, and 4) model application