ระบบการควบคุมภายในของวิทยาลัยอาชีวศึกษาแพร่ ตามแนวคิดการควบคุมภายในของ COSO

Abstract

 The purpose of this independent study was to study the internal control system of the Phrae Vocational College according to COSO’s internal control framework, which included the components as follows: the control environment, risk assessment, control activities, information and communication, and monitoring in order to know the degree of the internal control of the Phrae Vocational College. The population used in the study included one hundred and thirty seven staffs of the Phrae Vocational College, which was divided into two groups, namely the administrative group and the operative group. The questionnaires were used as the tool in the study and the percentage was used as statistics for data analysis.

This study found that in overall view,  the degree of the internal control system  of the Phrae Vocational College according to COSO’s the internal control framework was in the greatest level and the operation of both administrative and operative staffs was congruently performed in every related component of the internal control system  according to the COSO framework. This demonstrated that the Phrae Vocational College determined the qualitative policy and in-house operation planning. The college had the effective and efficient management system. The staffs in the organization had competence for their job performance and well understood in regulations and rules, as well as disciplines of the organization.

In order to enhance the efficiency and effectiveness of the Phrae Vocational College’s internal control system, this study suggests that the continuous improvement should be made upon the internal control procedure so as to make it corresponded with the ever-changing situation. In addition, the training course on the concept and framework of the internal control system should be provided for both administrative and operative staffs in the organization. Also, the college should have a policy for the administrators and the operators at every level to take part in keep doing the internal control activities. In order to stimulate the staffs to realize in the importance of the internal control system, the information of internal control system should be communicated to staffs in the organization in many channels.