Factors Affecting the Effectiveness of Internal Control of the Inspection Division, Office of the Permanent Secretary, Ministry of Public Health

Abstract

This research is a cross-sectional descriptive study aiming to examine (1) the effectiveness of internal control of the Inspection Division, (2) the internal control factors, and (3) the factors affecting the effectiveness of internal control within the Inspection Division, Office of the Permanent Secretary, Ministry of Public Health. Data were collected using questionnaires from 95 personnel within the Inspection Division. Descriptive statistics including frequency, percentage, mean, and standard deviation were used to describe respondents’ general information and their levels of opinion toward internal control factors and control effectiveness. Inferential statistics, specifically multiple regression analysis, were employed to analyze the factors affecting internal control effectiveness. The findings revealed that most respondents were female (88.42%) with an average age of 40.75 ± 8.06 years. The majority were aged between 30–39 years (43.16%), held a bachelor’s degree (56.84%), worked as civil servants (63.16%), and had an average length of service of 10.07 ± 7.11 years. Overall, internal control factors and the effectiveness of internal control within the Inspection Division were rated at a high level. Among the internal control factors, “Rules, Regulations, and Compliance” and “Communication” had a statistically significant effect on internal control effectiveness (p-value < 0.05), The model explained 76.9% of the variance (R² = 0.769). The results indicate that having clear, well-structured rules and efficient communication mechanisms are key contributors to effective internal control systems. Continuous improvement in these two areas can significantly enhance the overall internal control performance in the long run.