The placement of the internal control systems, case studies in public health offices, Loei provincial, 2016

Abstract

The study compared to the internal control system based on COSO approach. A case study of the Loei provincial public health office with the objective to study the internal control system of the Loei provincial public health office, according to COSO concepts, and to offer guidelines to the development of the internal control system in the public health office, Loei province.

Hoe to study : This study using COSO concepts, approach by studying the facts in the internal control of the public health office in Loei province. Data collected information from 2 sources of information, one was a primary data from the executives and personnel in Loei provincial public health office, another one was secondary data from many sources, the policy of the public health office in Loei provincial. Annual reports, organization structure, operating manual, regulation documents including articles and related researches.

Results showed that the process of internal control system of the public health office in Loei province had founded by 5 elements. This system was consistent and similar to the COSO approach in good level which found certain factors must be optimized: requires manual control placement of the internal control system? The policy for internal control system must be set and clear. Everyone in the organization has the knowledge to deploy adequate internal control system. An assessment test or the appropriate activities and organizations are appropriate guidelines, setting of the system of internal control and supervision, control, personnel, compliance guidelines, including an evaluation to bring bugs to the next update. In addition to the guidelines for the internal control system mentioned above. The goal of the system of internal control is achieved throughout the organization. To develop the availability of agency executives and workers organising and mechanism of the system of internal control, covering the entire province public health Office and subdivision level.