Internal Control in Accordance with the COSO Framework and Risk Management Affecting the Performance of Government Personnel in the Lower North

Abstract

This Research Consists Purposes were A Study the Framework of Internal Control (COSO) and Risk Management that Affects the Needs of Everyone in the lower North. Quantitative Research tools Include Open-Ended and Closed-Ended Questionnaires A total of 400 Subjects were Calculated Using the Taro Yamane (1973) Formula at a 95% Confidence level. Sampling Random Data analysis uses Descriptive Statistics Consisting of Percentage, Mean, Standard Deviation and Inferential Statistics to Analyze Pearson's Correlation Coefficient and Multiple Regression Analysis. The Results of the Data Analysis Showed that the Results of the Data Analysis Showed that Internal Control in Accordance with the COSO Framework Affects the Performance of Government Personnel in the Lower North. Overall, to a Large Extent (x̅= 4.00). The hypothesis test Results Showed that Internal Control in Accordance with the COSO Framework and Risk Management had a Positive Impact on the Performance of Government Personnel, as Follows 1) Achieve the Objectives of the Organization. It was Found that in terms of Control Environment and Control Activities and Strategic risk Management. 2) Speed of timelines, it was Found that Control Activities and Strategic Risk Management. 3) Efficient use of Resources. 4) Reliability of Financial Reports It was Found that the Control Environment, Risk Assessment, and Information and Communication aspects in the Organization. 5) Compliance with laws and Regulations. It Positively Affects the Performance of Government agency Personnel. Statistically Significant at levels of 0.01 and 0.05