Factors Affecting Effectiveness of COSO’s Internal Control : A Case Study of Sukhothai Hospital


  • Rungthip Pongkitkarncharoen


        Internal control system is an important mechanism and management tool for the organization both in the public or private sector to occure for confidence and lead the organization to good governance. Internal control system can control or reduce the risk of the organization, so a study factors affecting effectiveness of COSO’s internal control can brings the results of the study to set guidelines for the management of internal control system to achieve efficiency and effectiveness. This research was a descriptive research aimed to study effectiveness levels and operation factors influencing the effectiveness internal control according to the guidelines COSO of Sukhothai Hospital. The samples were personnel in Sukhothai Hospital from 260 samples and randomized by using multi-stage random sampling. The data were collected by questionnaire during 1 January 2017 to 31 January 2017. The data were analyzed by Pearson’s product moment correlation coefficient and Stepwise multiples regression.

         The results showed that most of sample were female (73.5%), aged between 25-35 years (33.8%),  bachelor’s degree (55.0%), work in the Cluster Nursing (40.8%), other personnel members (60.8%), civil servant status (50.0%), working experience more than 16 years  (37.3%), rates of salary between 20,000 -30,000 baht (38.5%). Knowledge and understanding of internal control was high (57.31%). The factor of knowledge, commander, workmate, supported by administrators, characteristic and workloads, communication and the rules, all these there are no relationship with effectiveness internal control. And the result showed that 61.5 percentage of the variability in internal control was affected by knowing scores on these 2 independent variables such as supported by administrators and communication. So that the increasing the effectiveness of internal control must be :  1) Development of communication system 2) learning the rules of internal control and 3) the administrator should establish policies about internal control agenda that all personnel will be jointly implemented.

Keyword:  effectiveness, COSO’s internal control, Sukhothai Hospital





Original Article