การประเมินการควบคุมภายในของสหกรณ์การเกษตรในจังหวัดลำปาง

Abstract

The independent study is aimed to study the internal control and assessment of the appropriateness of the internal control agricultural cooperatives in Lampang Province totally of 13 Cooperatives in all 8 activities, namely Finance and Accounting, Loan Business, Procurement and Distribution Business, Business Deposits, investment in Securities, Property, plant and Equipment, Lenders, and Member and Share Capital Data were collected by questionnaire from Board of directors, auditors, and personnel management totally 311 people. This study used the framework related to the components of control element from COSO (Committee of Sponsoring Organization of the Treadway Commission). The study show that agricultural cooperatives had sufficient internal control. This is consistent with COSO all five components: control environment, risk assessment, control actives, information and communication, and monitoring and evaluation. The level of opinion towards the internal control system in all activities of the cooperatives was at a high level. In the opinion of the Board of Directors, the internal control are at the highest level in terms of control activities and information and communication and to a large extent in the control environment risk assessment and monitoring and evaluation, while the auditor’s opinions on internal control were at the highest level in 4 aspects except the control environment at a high level. In addition, the personnel management have opinions on the internal control at a high level in every aspect.