The Internal Control Operations of Secondary Schools Under the Secondary Educational Service Area Office Kanchanaburi and Ratchaburi

Abstract

          The purposes of this study were to study the internal control operations of secondary schools under the Secondary Educational Service Area Office Kanchanaburi, to study the internal control operations of secondary schools under the Secondary Educational Service Area Office Ratchaburi, and compare the internal control operations of secondary schools, classified by different school educational service area office. The samples consisted of 178 administrators and teachers in charge of the internal control operations in secondary schools under the Secondary Educational Service Area Office Kanchanaburi and Ratchaburi, obtained by stratified random sampling. The research instrument was a five-level- rating scale questionnaire with the reliability at 0.97. The data were analyzed by using percentage, mean, standard deviation, and t-test.
          The results of the study were as follows:
          1.The internal control operations of secondary schools under the Secondary Educational Service Area Office Kanchanaburi was overall and in each individual aspect at a high level, ranking in the order of mean from high to low as follows: control environment, information and communication, monitoring activities, control activities, and risk management.
          2.The internal control operations of secondary schools under the Secondary Educational Service Area Office Ratchaburi was overall and in each individual aspect at a high level, ranking in the order of mean from high to low as follows: control environment, control activities, risk management, information and communication, and monitoring activities.
          3.The comparison results of the internal control operations of secondary schools, classified by different school educational service area office, Overall and in each individual aspect were not different.