Performance Audit of Internal Control System of Huai Krot Sub-district Municipality, Sankhaburi District, Chai Nat Province

Abstract

This research aimed to study performance audit of internal control system, to understand factors related to the performance of internal control system, and to understand problems and obstacles in the implementation of the internal control system of Huai Krot Sub-district Municipality, Sankhaburi District, Chai Nat Province.  The population included 81 workers in Huai Krot Sub-district Municipality.  The research instrument was a questionnaire for competent personnel working with the internal control system. Statistics used for data analysis were percentage, mean, standard deviation and Pearson’s correlation coefficient. Research findings were as follows: 1) Performance audit of internal control system of Huai Krot Sub-district Municipality, Sankhaburi District, Chai Nat Province was in general at a good level (µ = 3.49, σ = 0.53). 2) There was a positive correlation between operating factors of the internal control system and performance of the internal control system for Huai Krot Sub-district Municipality in all aspects. And the correlation level was higher (r > 0.60). 3) Problems and obstacles in the implementation of the internal control system found were, for instance, a lack of knowledge and understanding of the internal control system, reporting and presenting the problems and obstacles was not relevant and did not match the main points, lack of participation from most personnel, etc.