Factors Affecting Internal Control Effectiveness of Public Secondary Schools in Chiang Mai Province

Abstract

This research aimed to examine factors affecting internal control effectiveness of public secondary schools in Chiang Mai province. Data collection was completed through the distribution of questionnaires to 399 staffs of public secondary schools in Chiang Mai. All data obtained were, then, analyzed by using the Multiple Linear Regression. The findings presented that in demographic factor, job position had negative relationship with the COSO’s internal control effectiveness at 0.05 significant level. In administrative factors, organizational management, organization policy, working regulations, training, coordination, and budget had positive relationship with the COSO’s internal control effectiveness at 0.01 significant level. The results suggested that assigning internal policies to higher positions, school organizational structure, human resource management policies, working policies, internal coordination and expenditure budgeting may increase an effectiveness of public secondary schools.