The influence of internal control that affected to the budget of the Royal Thai Air Force

Abstract

The purpose of this study was to study the Impact of internal control on the budget management of the Royal Thai Air Force. The factors that are components of internal control according to COSO principles include: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring and Evaluation.  Budget management includes Planning and Budgeting, Budget Approval, Budget Management, and Monitoring and Evaluation.  The samples in this study were non-commissioned officers, commissioned officers, and government officers who work in Office of the Royal Thai Air Force Comptroller, a total of 187 officers. The study used a questionnaire to collect data, and using research regulations by analyzing descriptive statistics and multiple regression analysis

         The results of the research revealed that the characteristics of the sample group had more females’ ratios than males. Most of them have 5 - 10 years of service, have a Bachelor's degree, have the rank of Air Force Pilot Officer - Wing Commander, and have a monthly income of 15,001 - 30,000 Baht.  In the opinion level, analysis of the factors that are components of the COSO internal control in Control Environment, Risk Assessment, Information and Communication, and Monitoring and Evaluation with the highest mean score level, Control Activities is at a high level.  In terms of the opinion level of the Air Force budget administration, the overall is at the highest level.

         The results of hypothesis testing revealed that the COSO internal control had an effect on the budget management of the Royal Thai Air Force, as follows: (1) The Control environment had a negative impact on the budget management at .05 level of significance.  (2) Risk assessment had a positive impact on budget management at .01 level of significance.  (3) The control activities had no impact on the budget management at .05 level of significance. (4) Information and communication had a positive impact on the budget management at .01 level of significance.  (5) In terms of monitoring and evaluation had a positive impact on budget management at .05 level of significance.