The Relationship between Internal Control and Risk of Non-Formal and Informal Education Centre in Yala Province
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Abstract
The internal control was a procedure for preventing risks in performance might happen institutions, however institutions were always exposed to risks. Therefore, survey research were to study the internal control, risks, and the relationship between internal control and risks of Non-Formal Education and Informal Education Centre in Yala Province. The sample group was 148 personnel of Non-Formal Education and Informal Education Centre in Yala Province. The statistics used for data analysis were frequency, percentage, mean, standard deviation, and Pearson's correlation coefficient. The results of the research were found that (1) The internal control of Non-Formal Education and Informal Education Centre in Yala Province, the overall level was at a high level. When considering each aspect, it was found that the control environment had the highest average and information and communication aspects had the lowest average; (2) the risk of Non-Formal Education and Informal Education Centre in Yala Province, in overall and in terms of aspects, were found in the moderate level overall. When considering each aspect, it was found that all aspects were at a moderate level; the strategy aspects was the highest level and information technology was at lowest level; and (3) Overall internal control was not relation to overall risk of Non-Formal Education and Informal Education Centre in Yala Province, when analyzing the sub-elements, were found to have a negative relationship had a statistically significant relationship at the .05 level was the control environment with the strategy and the governance. The result explains that the administrator should develop the internal control system for every component and use continuously and develop personnel all levels of the department to have knowledge and understanding recognize the importance of internal control and prevention of operational risks.
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