การประเมินผลการดำเนินงานระบบควบคุมภายในของเทศบาลตำบลท่าศาลา อำเภอเมืองเชียงใหม่

Abstract

Purpose of this independent study is to study on An Evaluation of the Internal Control System in Thasala Subdistrict Municipality,Mueang Chiang Mai District concerning the relationship between the operational factors and the efficiency of the system. The samples of this study were 81 officials working in accordance with the internal control system performance of Thasala Subdistrict Municipality. Data were collected through questionnaires and then analyzed by the Statistical Package for the Social Sciences, including Frequency, Percentage,Mean, Standard Deviation, and Pearson’s Correlation Coefficient. Results of this study revealed that the operational efficiency of the internal control system was met a maximum level. The reliability on the financial report, the success of each organization’s performance, and the law and regulation abiding, were met a moderate level. The correlation of the operational factors and the operational efficiency were met the level of significant at 0.01. The 5 operational factors have a positive relationship with the operational efficiency of the internal control.