Abstract:
This purpose of this study was to examine a level of performance and administration of internal control of municipalities in the area of Amphoe Mueang, Chon Buri Province. Also, this study intended to compare the level of performance and administration of internal control of municipalities as classified by gender, age, educational level, work position, type of workplace (units/ division), type of municipality, and responsible length for monitoring the internal control units/ divisions. The population of this study was divided into two groups. One group comprised 76 practitioners working for municipalities in the area of Amphoe Mueang, Chon Buri Province, the other group was consisted of 100 municipal administrators in the area of Amphoe Mueang, Chon Buri Province. The instrument used to collect the data was a questionnaire. The statistical tests used to analyze the collected data included frequency, percentage, means, standard deviation, independent t-test, one-way ANOVA, and Brown-Forsythe, Welch. The results of this study revealed that the level of performance for internal control among municipal practitioners was at a very good level. They monitored and evaluated at the highest frequencies, followed by conducting the controlling-related activities, and environment control, respectively. In addition, based on the test of research hypotheses, it was shown that there were no statistically significant differences in the level of performance of internal control among the practitioners who had different gender, age, educational level, work position, type of workplace (units/ division), type of municipality, and responsible length for monitoring the internal control units/ divisions. Regarding the administration of internal control of municipal executives, it was shown they administered the internal control work at a very good level. The aspect of administration in relation to planning was conducted the most, followed by the work in relation to organization management and budget, respectively. Finally, based on the test of research hypotheses, it was shown that there were no statistically significant differences in the level of administration of internal control among the administrators who had different gender, age, educational level, work position, type of workplace (units/ division), type of municipality, and responsible length for monitoring the internal control units/divisions at a significant level of .05.