FACTORS AFFECTING OF INTERNAL CONTROL IN FINANCIAL AND ACCOUNTING OF FACULTY OF MEDICIENE RAMATHIBODI HOSPITAL MAHIDOL UNIVERSITY

Abstract

            This research aims to study factors influencing internal control system in finance and accounting of faculty of medicine, Ramathibodi Hospital, Mahidol University in accordance with internal control standards for government agencies and international standards of the Committee of Sponsoring Organizations of the Treadway Commission: COSO 2013. The research population consists of 176 cases of financial and accounting executives and practitioners of faculty of medicine, Ramathibodi Hospital, Mahidol University. The research tool used for compiling data is questionnaire. The frequency distribution, percentage, mean, standard deviation, T-test, data analysis, one-way ANOVA, and correlation analysis are applied for data analysis.   

            The results prove that overall internal control factors and internal control components are at very good level. The respondents with different personal factors in gender, work position and educational level have no different opinion towards internal control system. Meanwhile, respondents with different age and working period have different opinion towards internal control system. The internal control factors have correlation with internal control components in all aspects.