A Study of Internal Control Implementation of Secondary Schools under Phranakhon Si Ayutthaya Secondary Educational Service Area Office 3

Abstract

The purposes of this research were: 1) to study the state of internal control implementation,2) problems of internal control implementation, and 3) solution guidelines of internal control implementation of schools under Phranakhon Si Ayutthaya Secondary Educational Service Area Office 3.  The samples were 29 secondary schools including 29 directors/acting directors, 29 deputy directors of budget, 29 chiefs of budget, and 29 teachers in charge of internal control.  The instruments are a five-rating scale questionnaire The data were analyzed by mean, standard deviation. The findings revealed that: 1) as a whole, the internal control implementation was at a high level, 2) as a whole, the problems of internal control implementation were at a low level, 3) the solution guidelines of internal control implementation consisted of: elements 1 environment of control 4 items,

elements 2 risk assessment 4 items, elements 3 control activities 3 items,  elements 4 information and communication 2 items and elements 5 monitoring and evaluation 3 items.