THE INTERNAL CONTROL IN RATCHABORIKANUKROH SCHOOL UNDER THE SECONDARY EDUCATIONAL SERVICE AREA OFFICE 8

Abstract

The purposes of this research were to determine; 1) The internal control in Ratchaborikanukroh School under the secondary educational service area office 8 and 2) A guideline for the internal control in Ratchaborikanukroh School under the secondary educational service area office 8. The research populations were  178 personnal, consisted of  5 school administrators, 68 deparment heads and 105 teachers of Ratchaborikanukroh School. The questionnaire was an instrument for collecting the data. The statistics used for data analysis were frequency, percentage, arithmetic mean, standard deviation statistics, and content analysis.

The findings of the study were as follows:  

1. 1. The internal control in Ratchaborikanukroh School under the secondary educational service area office 8, collectively and individually, was at a high level. In descending order of arithmetic mean are control environment, monitoring, control activities, information and communications and risk  assessment.
2. 2. A guideline for improving the internal control in Ratchaborikanukroh School under the secondary educational service area office 8 in 5 dimensionns as follow 1) The Control Environment should be structured in terms of policies, strategies, and practices. Executives have a division of responsibilities based on the level of the individual background knowledge and abilities. Also, they should provide the environment to be suitable for the school context. 2) Risk Assessment, the executives and the personnel must cooperate the risk assessment, the risk analysis and plan the risk control guidelines suitibly. 3) Control Activities, the executives and the personnel should follow the policies which are set out. It can investigate all stages of the the operations. There is a manual for operations in various fields. Also, there is the collation (review) within the organization.  4) Information and Communication, the executives provide the sufficient information systems for the personnel needs. To establish the responsibility divisions directly. There is the communicative channel between the executives and the personnel. Also there is the good security system. 5) The tracking and the evaluation, they should be operated very closely. Also, there are the tracking and the evaluation development which can be accepted and the summary of the performance report which is presented to the executives regularly.