Learning Achievement in the Subject of the Internal Control and Audit on the Title of the Internal Control According to the Concept of the COSO system

Abstract

The objectives of this research were 1) to study the effectiveness of the lesson plans, 2) to find the Effectiveness Index (E.I.) of the activity management, 3) to compare learning achievement of learning management before and after learning by using collaborative techniques. The samples were 19 students studying in the third year. The research instruments were a test, lesson plans, and a questionnaire asking for the satisfaction. The statistics used were mean, standard deviation, and t-test.

 The research findings were as follows.

1. The efficiency of the lesson plans of the subject of the internal control and audit on the title of the internal control according to the concept of the COSO system was 82.85/84.33.
2. The Effectiveness Index (E.I.) of the activity management before and after learning activity management by using the collaborative learning techniques on the internal control according to the concept of COSO system was 0.8744.
3. The findings of the comparison showed that the learning activity management by using the collaborative learning techniques on the internal control according to the concept of the COSO system had the mean score after using the techniques higher than that before using the techniques with the statistical significance at the level of .05.