Effects of Internal Control System on Performance of Local Governments in Sisaket Province Piyachat Thongpaeng
Sisaket Rajabhat University
Abstract
This study aimed to study the effects of internal
control on performance of local governments in Sisaket
Province. The independent variables used in this study were 5
factors of the internal control system: control environment, risk
assessment, control activities, information and communications
and monitoring. The dependent variables were the performances
of the local governments in Sisaket Province, which consisted of
operational efficiency and effectiveness, financial report
reliability and compliance with applicable laws and regulations.
The researcher used questionnaires as a tool to collect data from
samples of 40 local governments in Sisaket Province by
submitting 2 sets of questionnaires each. The 80 sets were
replied, which represented 100%. The descriptive statistics and
multiple regression were used in data analysis. The study found
that all factors affected performances of local governments in
Sisaket Province as follows: monitoring, control activities,
information and communications, control environment and risk
assessment, respectively, with the statistical significance at the
level of p <0.01.
Keywords: nternal Control, Internal Control and Internal Audit, Accounting, Performances, Local Governments
