An Evaluation of the Operation on Internal Control of Public Health Sector in Krabi Province

Abstract

This survey research aims to analyze operational factors relating to the results of the agencies’ operational on internal control and to point out problems and obstacles of the agencies’ operational on internal control of Krabi Public Health Sector. The data were collected using a questionnaire from 36 the Head of General Administration of all hospitals, District Public Health Assistant of all district, internal control officers, and finance officer in Krabi. Statistical methods included percentage, mean, standard deviation, simple correlation and stepwise multiple regression analysis. The results of this study showed that the relationship between the factors of philosophy and management style, organizational structure, assignment of authority and responsibility, honesty and ethics, personnel’s knowledge and competence, identification of risk factors, risk analysis, risk management or risk impacts, review, protection of corporate assets were positively correlated at a .01 level of significance. The analysis of 15 variables using stepwise regression has indicated that honesty and ethics was major factor, the organizational structure was minor factor, and were to explain the results of the operation on internal control for 58.70 percent. The set of independent variables that affect the results of the internal control system are control activities, and information and communication. The relationship is in the same direction and explain the results of the operation on internal control was 54.50 percent. As for the problems and obstacles in the operation on internal control system were found at a medium level. The most problematic issue is the importance of the management’s internal control system.