การประเมินระบบการควบคุมภายในทางด้านการเงินและการบัญชีของเทศบาลตำบลในอำเภอกุดจับ จังหวัดอุดรธานี

Abstract

This independent research purposes to study on 1) the sufficiency and the appropriateness of internal financial and accounting system of Kut Chap Sub-district Municipality, Kut Chap District in Udornthani and 2) to use the research information as guidelines in the improvement of the system for the sufficiency and the appropriateness of practice in the unit later. The population framework is the financial and accounting officers in the treasury department of the Kut Chap Sub-district Municipality in Kut Chap District, Udornthani for 35 persons. The selection of the sample group applied the target specification method dividing into 2 sections: Section 1, the sample populations consisted of 21 respondents from 35 persons and Section 2, there are 7 respondents from 35 persons. The study tool can be divided into 2 sections as well, 1) Questionnaire relates to internal financial and accounting system and working process of treasury department, including 6 aspects which are general money collection, money receipt, payment, bank deposit, balance at treasury and advance payment, and 2) Interview is composed of open questions according to the concept of internal control of State Audit Commission which is divided into 5 elements, i.e., environment control, risk assessment, activities control, information & communication and monitoring in finance and accountancy. The information from questionnaires would be analyzed by statistical analysis which is descriptive analysis including frequency, percentage and mean. For interview method, the information would be accumulated and analyzed the content. The study result can be divided in 2 sections: Section 1, the questionnaire information from Kut Chap Sub-district in Kut Chap District of Udornthani, it shows that the mean of internal control in 6 financial and accounting activities are in the good level, conforming to the purpose of internal control of Office of the Auditor General of Thailand except risk assessment while segregation of duties requires to be improved, and Section 2, according to the interview analysis, it is founded that the risk assessment process in finance and accountancy of the Sub-district Municipality has been responsible by only one person, resulting in the incompletion and inaccuracy of data and lack of co-workers’ cooperation. In terms of activitiescontrol, the segregation of duties is not appropriate due to the limit of working capacity while the analysis result matches to the questionnaire that there is no measurement for monitoring advance payment. For the information & communication, related personnel lack knowledge and understanding in accounting information system that they are using. Regarding the study result, the unit should increase the limitation of framework which is suitable for the responsibility and it can be segregated properly with capacity to improve the knowledge and the understanding of accounting information among financial and accounting personnel of the Sub-district Municipality.