The effectiveness of internal control in Nakornping Hospital
Keywords:
Internal Control, Effectiveness, Nakornping HospitalAbstract
This evaluation research is a Quantitative Research. The objective is to study were to 1) study knowledge and understanding about internal control 2) study internal control situation and evaluation of the internal control system of Nakornping Hospital 3) study the relationship between internal control system and internal control effectiveness of Nakornping Hospital and 4) study attitudes about the development of internal control system of Nakornping Hospital personnel. Collect data using questionnaires. The sample group was 340 personnel of Nakornping Hospital, divided into 73 supervisors and 267 officers. Data were analyzed by using descriptive statistics and hypothesis was tested using reference statistics such as T-test analysis. One-way Anova analysis and correlation using Pearson’ s correlation coefficient at 0.05 level of significance.
The results found that the overall personnel had a moderate level of understanding about internal control. The supervisors of different personal factors in terms of position and working life have different knowledge and understanding of internal control. The officers of different positions and types of officers have different knowledge and understanding of internal control. The internal control situation of Nakornping Hospital from the assessment of the internal control system, it is at a very good level according to the Internal Control Standard for Government Agency of the Ministry of Finance. The supervisors of different ages have different opinions on internal control system evaluation. Most of the personnel opinion that internal control had the most impact on compliance with laws, rules and regulations and the internal control system was positively correlated with the effectiveness of internal control. Most of the personnel agree with the development of internal control systems. The supervisors of different personal factors had no different attitude about internal control system development. The officers of different age, officer type, position and working life have different attitudes about internal control system development statistically significant at the 0.05 level.
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