INTERNAL CONTROL OF TEMPLE IN BANGKOK CONCEPTUAL FRAMEWORK BY COSO

Abstract

          The objectives of this research article were to: 1) study internal control of temple in Bangkok conceptual framework by COSO 2) study consistency of the internal control of temple in Bangkok conceptual framework by COSO, by a qualitative method focus on document and field study using a specific sampling method and collecting information by an insight interviewing with important informant which consist of 1) abbots 2) associate abbots 3) warden 4) temple and community personnel 5) National Buddhism Office staff 20 monks/person the data was analyzed by a content analysis method and presented descriptive research results. A research’s result found that the process of internal control system of the temple in Bangkok was consistent and similar to the COSO Complete 5 elements: 1) Control environment by Brahma Vihara 4 2) Risk assessment by Sapphuris Dharma 73) Control activities by Sanghahawatthu 4 4) Information communication by Ptisamphitha 5) Monitoring and evaluation Iddhipadha 4. Abbot and Personnel has a knowledge to deploy adequate internal control system and risk management by adhering to the principles of Dharma in the temple administration. The abbot has appropriate guidelines for organizing the internal control system. Is using information into the organization There is monitoring and evaluation. Including being a person who has compassion Sacrifice for the public both physical and mental strength, be diligent, patient and honesty Enthusiasm to help others administration and effective management in Buddhism by applying theory of internal control with Buddha-Dhamma.