FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL CONTROL AT THE PROVINCIAL ELECTRICITY AUTHORITY, MUEANG DISTRICT BRANCH, SURAT THANI PROVINCE

Abstract

This research aimed to study the level of internal control effectiveness and the factors related to the effectiveness of internal control at the Provincial Electricity Authority, Mueang District Branch, Surat Thani Province. The study applied the internal control concept based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring activities. The sample consisted of 110 personnel of the Provincial Electricity Authority, Mueang District Branch, Surat Thani Province. The research instrument used for data collection was a questionnaire. The data were analyzed using statistical methods, including frequency, percentage, mean, and standard deviation. The research findings revealed that the overall effectiveness of internal control at the Provincial Electricity Authority, Mueang District Branch, Surat Thani Province, was at a high level. When considered by individual components, the control environment, risk assessment, control activities, information and communication, and monitoring activities were all found to be at a high level. These findings indicate that the organization has clearly defined structures, duties, and responsibilities; assesses and manages risks that may affect its operations; establishes appropriate procedures and control measures; communicates information necessary for work performance; and continuously monitors and evaluates its internal control system. The findings demonstrate that internal control is an important mechanism that helps ensure that the operations of the Provincial Electricity Authority, Mueang District Branch, Surat Thani Province, are accurate, transparent, and compliant with relevant regulations and organizational objectives. Therefore, the organization should continuously promote and develop its internal control system, particularly in the areas of risk management, internal communication, and monitoring and evaluation, in order to enhance operational efficiency and reduce the likelihood of errors or damage to the organization.

Keywords: Effectiveness, Internal Control, Provincial Electricity Authority