Knowledge of Internal Control Standards for the Government Officials in Vachira Phuket Hospital

Abstract

          Introduction for summary Ministry of Finance has defined the scope of Internal Control Work and Internal Audit in the Fiscal Discipline Act 20, section 79 requires the government agencies to comply with the Ministry of Finance's rules and regulations of Internal Control Operations Standard for government agencies, 2018. Vachira Phuket Hospital will set up an internal control system according to the standards and rules prescribed by the Ministry of Finance to be productive and efficiency, initially the management should provide a good internal control environment for the personnel to comply with the principles of COSO 2013, consists of 5 components. The objectives of this study were; to study the level of knowledge about internal control standards according to the Ministry of Finance's criteria for government agencies 2018, find out the relationship between personal factors and the level of knowledge about internal control standards according to the Ministry of Finance's criteria for government agencies 2018 and to study the guidelines for promoting knowledge and practical on internal control according to the Ministry of Finance's criteria for government agencies 2018 of the government officials in Vachira Phuket hospital. Multi-stage random sampling was used to acquire a sample of 105 people from 105 departments and the wards and collected the data from a knowledge questionnaire. Statistics used for data analysis, percentage, mean, standard deviation and relationship analysis (Chi-square Test).

The results of the study were as follow.

          Most of the officials in Vachira Phuket hospital have a high level of knowledge. The most knowledgeable were the meaning of internal control and assessing risks and factors contributing to a good control environment and self-assessment of controls but for the important points that should be followed up on the results of internal control, the civil servants had most wrong answer.

          When testing relationships between personal factors and the level of knowledge about internal control standards by ages, education level, position type, position level, work experiences and attendance training or seminars on internal control found that a statistically significant relationship at level 0.5.

          The guidelines for promoting knowledge and practical on internal control standards according to the Ministry of Finance's criteria for government agencies 2018 of the government officials in Vachira Phuket hospital found that the majority of them agree with the guidelines, creating a control environment, personnel development and follow-up evaluation.