Factors Affecting the efficiency of internal controls in Financial And Accounting of Government Hospitals In Mahasakham

Abstract

The purpose   of     study  Factors Affecting the Efficiency of Internal Control in Finance and Accounting of government hospitals in MahaSarakham Province The objective of this study was to study the factors affecting the efficiency of internal control. by collecting information from Financial and accounting personnel of government hospitals in MahaSarakham Province consisted of 103 people. The questionnaire was used as a study tool. The statistics used in the data analysis were descriptive statistics, percentages, averages. Standard Deviation The statistics used to test the hypothesis are T- test and F- test (One-way ANOVA).      The results showed that Efficiency of Internal Control in Finance and Accounting of Government Hospitals in MahaSarakham Province Overall, the opinions were at a high level when considering each aspect. The opinions are on a high level. In order of descending order, they are as follows: Policy and methodological factors  organizational structure factor Management support factor and regulatory factors respectively, and found that the personnel factors, gender, education level, position and work experience were different. There was no difference in opinion on factors affecting the efficiency of internal control in all aspects of finance and accounting Except for personnel of different ages, the effect of internal control on finance and accounting of government hospitals in Maha Sarakham Province was significantly different at 0.05 level