THE EFFECTIVENESS OF INTERNAL CONTROL IN CHUMPHON KHET UDOMSAKDI HOSPITAL

Abstract

This evaluation research is a Cross-sectional study, conducted in February 2560. Aims to Study of internal control situation. Internal control system process And the effectiveness of internal control Of Chumphon Khet Udomsakdi Hospital. Data were collected by questionnaire. Attitude toward internal control. And the internal control situation of the hospital’s management from 68 supervisors and 188 hospital workers. And use data storage. From documents related to internal control during the years 2014 - 2016. The questionnaires were evaluated for quality, content validity and reliability at 0.86. The data were analyzed using descriptive statistics, t-test and F-test. Statistical significance was statistically significant. P-value = 0.05.

The study found that. Internal Control Situation of Chumphon Khet Udomsakdi Hospital At the corporate level, the hospital has complete internal control system. According to the standards of the Audit Commission. At the internal unit level, operations are not covered by all agencies. And most (69.10%) have internal control activities in accordance with the standards of the Audit Commission. But not all elements. Executives and workers The knowledge of internal control was developed more than once (48.50% and 70.20% respectively). Knowledge of good internal control (x = 9.41, SD = 1.318 and 9.34, SD = 1.008, respectively). The importance of internal control was very good (x = 3.96, SD = 0.392 and 3.83, SD = 0.253, respectively). The internal control system of Chumphon Khet Udomsakdi Hospital At the organizational level, an internal control committee was appointed. And the Board tracks and evaluates internal controls. Assigned to the unit responsible for internal control missions. And the potential development of personnel by means of raining and sending staff to attend training. Internal audits and internal control reports are reviewed annually and internal audit findings are not significant. Results of hypothesis testing. Internal control situation On the part of the cognitive level and attitudes towards internal control and reject hypothesis Internal control system process. Compliance with the standards of the Audit Commission. Personal attributes do not affect knowledge levels and attitudes toward internal control.

The researcher suggested to Chumphon Khet Udomsakdi Hospital. The continuous improvement of the internal control system of the internal units has been monitored. Communicate the results of the annual internal control assessment. Hospital staff at all levels know and motivate internal agencies. To develop an effective internal control system. And administrative innovation. By contesting or praising agencies that have standardized and effective internal control systems. And internal control is a key indicator for agencies and individuals to evaluate the performance of an agency or individual.