An Evaluate of The Internal Control System by Electronics Internal Audit, Chachoengsao Province

Abstract

According to government policy, every government agency must develop the internal audit system to be effective and adjust to the 4.0 civil service system. Currently, the ministry of public health lacks the internal control system for the electronic internal audit of the inspection unit causing limitations on the examination of financial and fiscal information. The purpose of this study was to evaluate and prepare proposals for the internal control system by electronics internal audit in Chachoengsao province. The study design is evaluation research of the CIPP model. The sample groups used in the quantitative study were report of the internal control system by electronics internal audit in 2023, 11 hospitals and Chachoengsao province internal audit committee 2024. Stratified random sampling totaling 49 people. The sample groups used in this qualitative study include the head of the general administration group, the head of the hospital finance total of 22 people. The tools used to collect data are questionnaire and focus group that passed the quality inspection of tools and the reliability value was 0.877. Quantitative data were analyzed by descriptive statistics; frequency, percentage, mean and standard deviation values. Qualitative data were analyzed by content analysis.             The results of the study found that the internal control system by electronics internal audit. There is a high level of compliance in overall. The classification of factors in each aspect, it was found that context factor aspects are practiced at the highest level. Input factor, process factor and 5 dimensions of output factor are practiced at a high level. The prepare proposals for the internal control system by electronics internal audit, Chachoengsao province consis of 10 issues: context factor; make the development of the internal control system an important policy of the organization. Input factor; make a written order appointing a person and develop knowledge technology skills and use of related computer programs. Process factor; prepare a work guideline of the internal control system by electronics internal audit. Review guidelines for collecting evidence documents, checking the accuracy of disbursement items, set the evaluation format and conduct a participatory audit of the internal control system. Output factor; establish a consulting team, create a network of operations. Research results can be used in development planning for the internal control system by electronics internal audit to be effective.