การประเมินระบบการควบคุมภายในของสหกรณ์ นครลานนาเดินรถ จำกัด

Abstract

This independent study is aimed to study and evaluate the internal control system of Nakorn Lanna Transport Cooperative Limited, using the theory related to components of control elements within the COSO (Committee Of Sponsoring Organization of the Treadway Commission), which The Cooperative Auditing Department adapted to evaluate the internal control system of the cooperatives, to be used as a frame of the study. This consists of four components including control environment, risk assessment and control activities, information and communication, and monitoring and evaluation Data were collected using a questionnaire on internal control of Nakorn Lanna Transport Cooperative Limited. The samples used in this study are the steering committee of the cooperative, personnel management, auditors, those responsible for co-operative governance, and the cooperative members as the samples often making transactions with the cooperative, totaling 45 persons. This study was a descriptive study. The statistics used in the analysis were frequency, percentage, and mean. The study results of evaluation of the internal control system of Nakorn Lanna Transport Cooperative Limited. are summarized in each area as follows: The results show that Nakorn Lanna Transport Cooperative Limited. had efficient internal controls. This is consistent with the concept of COSO. The Cooperative's internal control system was at high level shown by the statistics in the following areas: monitoring and evaluation at mean of 4.15; information system and communication at mean of 4.10; and control environment at mean of 4.07. The risk assessment and control activities include finance and accounting at mean of 4.19; service activities at mean of 4.12; activities of lending at mean of 4.11; activities supplying goods sold and capital stock at mean of 4.09; deposits activities at man of 4.06; activities of lenders at mean of 4.05; investment activity at mean of 3.93 and activities of fixed assets at mean of 3.87. The study of evaluation of internal control system of Nakorn Lanna Transport Cooperative Limited found that in the past, the cooperatives with different types had similar and different internal control systems. Therefore, the study on the evaluation of internal control systems of all types of cooperatives should be made.