Operational control of finance and accounting of the Municipal Tumbon in Phayao Province

Abstract

           The study operational control of finance and accounting of the Municipal Tumbon in Payao Province. The objective is to study and compare the operational control of finance and accounting of the municipal Tumbon in Phayao. By sex, age, job, education, and work experience. The instrument used was a questionnaire of 140 sets of data. Using analysis the following statistics frequency, percentage, mean and standard deviation. Moreover, the hypothesis was tested by using t-test independent and F-test. The research results revealed that: Most of the staff is female between the ages of 41-50 years with a bachelor’s degree or equivalent. Most tenured Academics supplies / Supply Officer / Procurement Officer and has work experience 6-10 years. The results showed that Scale of operation of internal controls and financial accounts of the municipal district. Overall level ( x̄ = 4.10, S.D. = 0.33) considering it was found that all sides are level. By side with the highest average is the Risk Assessment ( x̄ = 4.27, S.D. = 0.33), followed by the control activities ( x̄ = 4.25, S.D. = 0.52), the side with the lowest average is in a controlled environment. ( x̄ = 3.96, S.D. = 0 .31). Similar analysis comparing the operation of internal controls and financial accounting. By sex and Age showed that male gender with the overall operation of internal controls is not difference. When classified by Job position, Education level and Work experience which difference. Found that the level of operation of internal controls within the overall difference was significant at the 0.05