The Guideline of Internal Control Management in School of the Schools under Nakhon Ratchasima Primary Education Service Area Office 3

Abstract

The objectives of this research are to 1) investigate the extent of internal control management in schools; 2) compare internal control management in schools of varying sizes and types; and 3) investigate guidelines for the development of internal control management in schools under the Nakhon Ratchasima Primary Education Service Area Office 3. The investigation was implemented in two distinct phases. Phase 1 entailed an examination of the extent of internal control management in educational institutions. In the academic year 2023, the sample comprised 125 schools that were part of the Nakhon Ratchasima Primary Education Service Area Office 3. Krejcie and Morgan's table was employed to determine the sample size, which was then selected through non-proportional sampling. The research instrument was a 5-point Likert scale questionnaire with an overall reliability of 0.83 and a content validity index of 1.00 for all items. The percentage, mean, standard deviation, t-test, and F-test statistics were implemented to analyze the data. Interviews with five experts were conducted during Phase 2 to investigate guidelines for the development of internal control management in schools. Content analysis was implemented to analyze the data, which was then presented in the form of an essay.

The findings were summarized as follows: 1) The Nakhon Ratchasima Primary Education Service Area Office 3 schools exhibited an exceptionally high level of internal control management, with three aspects evaluated as "very high" and two aspects rated as "high." The aspects were control environment, monitoring activities, risk assessment, control activities, and information and communication, in descending order of mean score. 2) At the 0.01 level, there was a significant difference in the internal control management of institutions based on their size and type. 3) The guidelines for the development of internal control administration in schools were as follows: 3.1) Arranging meetings with teachers and school board members to conduct a joint assessment of school risks; 3.2) Incorporating control activities into the school's annual operational plan and devising a risk management action plan; 3.3) Dissemination of information and documentation regarding internal control systems in educational institutions through manuals, directives, and announcements; 3.4) The establishment of effective communication channels; 3.5) the support of the use of precise and comprehensive information technology; and 3.6) the monitoring and supervision of the implementation of internal control activities to assure their efficacy.