The Impact of Internal Control on Effectiveness of Government Officers of Office of the Army Comptroller

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Sutida Saowakho
Kanoksak Sukwatanasinit


The study aimed at the effect of internal control, which impacts the performance of the office of the Army Comptroller’s staff. This research was a quantitative research. using descriptive statistics. The population of this research were 380 government officers under the Office of the Army Comptroller at all levels. The sample group consisted of 195 bureaucrats and government employees in the above office. The sample was sampled using the Taro Yamane. The instrument was a questionnaire. The data were analyzed by using frequency distribution, percentage, mean, standard deviation, and multiple regression analysis.

The results revealed that internal control had affected the effectiveness of the Army comptroller's staff. So, five independent variables were: control environment, risk assessment, control activities, information and communication, and monitoring and evaluation. They are influential in the five effectiveness of the performance, such as the use of operational resources, management of supplies, prevention and reduction, data loss prevention, and reduce corruption in internal audit sections. Those were influenced by internal control with a 0.05 level of statistical significance, so most people in the sample group mostly agreed that internal control in control environment, information and communication, and risk assessment were influential in the effectiveness of the performance

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Saowakho, S., & Sukwatanasinit, K. (2021). The Impact of Internal Control on Effectiveness of Government Officers of Office of the Army Comptroller. Journal of Arts Management, 5(3), 599–614. Retrieved from
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