Main Article Content
The objectives of this research are: (1) study the attitudes of the audited toward the efficiency of the internal control department of higher education institutions in Thailand. (2) study organizational culture and internal control efficiency of higher education institutions under the Office of the Higher Education Commission in Thailand. Management Team and workers. The sample size was 318 audited who had different in position levels. Statistical Package Programs method is used for the research analysts including calculating percentage, average and standard deviation, and Descriptive Statistic method is simply used for interpretation and presentation on what is going on.
The results showed that the majority are women. Aged 31-40 years. In the current accounting / finance. Experience in accounting/finance between 6-10 years.
The results of the test data showed that the corporate culture is culture-oriented. Corporate culture that emphasizes the role of culture. Corporate culture, the culture that emphasizes the role of independent individual. Corporate culture and the culture is different. Affecting the efficiency of the internal control department of higher education institutions in the country.
In summary, the corporate culture affect the effectiveness of the internal control department of higher education institutions in the country as a whole, so managers should pay more attention to corporate culture. To increase the efficiency and effectiveness of internal controls of the organization even more. And benefits