Internal control system and Risk Management on Performance Efficiency of Finance and Accounting Staff at the Office of Court of Justice

Abstract

This research aims to study the Internal control system and risk management on performance efficiency of finance and accounting Staff at the Office of Court of Justice. The questionnaire was administered to collect data from 276 staff at the Office of Court of Justice. Descriptive analysis, inferential analysis, correlative coefficient, and multiple regression analysis were used for data analysis.

The major findings are as follows: 1) internal control system in the aspects of environment, activities, monitor and evaluation; risk management on regulatory compliance, and on finance had positive effects on punctual work completion of the staff at the Office of Court of Justice. 2) Internal control system in the aspects of activities, monitor and evaluation; and risk management on finance had positive effects on staff’s performance efficiency regarding work correctness and accuracy. 3) Internal control system in the aspects of environment, activities; risk management on regulatory compliance, finance, and technology had positive effects on staff’s performance efficiency regarding verification ability