การออกแบบและพัฒนาโปรแกรมการพัฒนาสมรรถนะด้านการควบคุมภายใน สำหรับการบริหารการศึกษา

Oranut  Nguanthaisong; Theerapat  Phromsombat; Teerathat  Pitipakpong; Pannathornrat  Apamo; Thantip  Thankon

Authors

Oranut Nguanthaisong The Teachers’ Council of Thailand
Theerapat Phromsombat Noen Kham District Learning Encouragement Center
Teerathat Pitipakpong Chainat Primary Educational Service Area Office
Pannathornrat Apamo Nakhon Phanom University
Thantip Thankon Buddhachinaraj Buddhist College, Mahachulalongkornrajavidyalaya University

Keywords:

Internal Control, Competency, Educational Administration, Program Development, Education System

Abstract

This article presents the design and development of an internal control competency development program for educational administration, focusing on enhancing knowledge, understanding, and management skills relevant to internal control systems tailored to the educational administration context in Thailand. Current issues include administrators' limited knowledge and understanding of internal control approaches, inefficiencies in risk assessment and control activities, and a lack of sustainable information systems to support ongoing operations. The program development employs a systematic design approach through needs analysis, identification of core competency frameworks, design of development activities and tools, and establishment of evaluation guidelines. The proposed program consists of essential components that improve internal control competencies for administrators within the educational system and can be applied across relevant organizations. Recommendations include expanding development to support personnel and strengthening evaluation systems and information technology to sustain internal control practices.

References

Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO.

Fu, H., Zhang, Y., & Song, L. (2022). Factors affecting the competency of applying research-based practice among teachers in higher education. International Journal of Instruction, 15(4), 857–875. https://doi.org/10.29333/iji.2022.15446a

Ingvarson, L., Meiers, M., & Beavis, A. (2005). Factors affecting the impact of professional development programs on teachers’ knowledge, practice, student outcomes & efficacy (Research Report No. 1). Australian Council for Educational Research.

Janse van Vuuren, L., van der Westhuizen, C., & Terblanche, C. (2023). The development of a behavioural competency framework for school principals. South African Journal of Industrial Psychology, 49(1), 1–11. https://doi.org/10.4102/sajip.v49i1.2050

Karvonen, A., Kähkönen, E., & Lehtonen, O. (2023). Promoting sustainability competency and self-efficacy in teacher education. Frontiers in Sustainability, 4, Article 1205680. https://doi.org/10.3389/frsus.2023.1205680

KPMG. (2016). New COSO 2013 framework: Aligning your operations with the updated guidelines [White paper]. KPMG International.

Levchyk, O., Vozniuk, A., & Semerikov, S. (2021). Formation of sustainable development competencies in higher-education students: A systematic review. Journal of Education, Culture and Society, 12(2), 341–351. https://doi.org/10.15503/jecs2021.2.341.351

Mana, K. (2023). กลยุทธ์การพัฒนาสมรรถนะผู้บริหารสถานศึกษาในยุคการศึกษา 4.0 [Strategies for developing school administrators’ competencies in the Education 4.0 era] [Doctoral dissertation, Dhurakij Pundit University].

Montri, P. (2015). แนวทางการเสริมสร้างภาวะผู้นำด้านการควบคุมภายในของผู้บริหารสถานศึกษา [Guidelines for strengthening internal-control leadership among school administrators] [Master’s thesis, Chulalongkorn University].

Office of Secondary Educational Area Kanchanaburi & Ratchaburi. (2023). รายงานการดำเนินงานการควบคุมภายในของโรงเรียนมัธยมศึกษา [Internal-control implementation report for secondary schools].

Pannuek, P. (2020). การวิจัยและพัฒนาโปรแกรมพัฒนาสมรรถนะผู้บริหารสถานศึกษาขั้นพื้นฐาน [R&D of a competency-development program for basic-education administrators] [Master’s thesis, Khon Kaen University].

Suksawat, S. (2023). New competencies for school administrators under the jurisdiction of the Office of the Basic Education Commission. Rajabhat Journal of Public Administration, 9(1), 12–29. https://doi.org/10.14456/rjpa.2023.02

Suny Plattsburgh. (2024). Internal control program guidance. https://www.plattsburgh.edu/finance/internal-control.html

Supaporn, T. (2021). ความต้องการจำเป็นและแนวทางการพัฒนาสมรรถนะมุ่งผลสัมฤทธิ์ของผู้บริหารสถานศึกษา [Needs and guidelines for developing outcome-oriented competencies of school administrators]. วารสารการบริหารการศึกษา, 17(2), 45–59.

Thanthong, P., & Sitthada, S. (2023). Risk management and internal-control elements of municipal schools. In Proceedings of the 2023 International Conference on Business, Tourism and Applied Sciences (pp. 135–144). Siam University.

Tosapol, D. (2022). การบริหารกิจกรรมควบคุมในสถานศึกษาเอกชนระดับพื้นฐาน [Control-activity management in private basic-education schools]. Journal of Educational Review, 19(3), 85–100.