TAILIEUCHUNG - The effectiveness of financial and accounting internal operation control of the faculty of humanities and social sciences, Khon Kaen university

This study investigated the effectiveness of financial and accounting internal control of the Faculty of Humanities and Social Sciences, Khon Kaen University as well as proposed methods for improving such operation. The participants in this study were twenty-three people, including (1) three administrators, (2) three financial officers study were twenty-three people and (3) seventeen counting Committees. The questionnaires were used to collect data, and the collected data were analyzed by descriptive statistics. The overall internal control assessment result based on COSO concept was at the low level. When considering each component, the results were revealed as follows. The first component which was the internal environment was at the moderate level. The second component which was the risk assessment and the third component which was the control activities were at the level of needed to be improved. The fourth component which was information and communication was at the moderate level. The fifth component which was monitoring and evaluation was at the low level. Although the results of the evaluation of the first component which was internal environment and the fourth component which was information and communication were at the moderate level, they were still needed to be improved and developed based on COSO concept for better financial processes of the Faculty of Humanities and Social Sciences. | The effectiveness of financial and accounting internal operation control of the faculty of humanities and social sciences, Khon Kaen university

• Kế toán - Kiểm toán
• Financial and accounting internal control
• Internal control assessment result based on COSO
• Social sciences
• Accounting internal operation control
• Faculty of humanities
• Lecture Principles of financial accounting
• Bài giảng Nguyên lý kế toán tài chính
• Internal Control and Cash
• Internal control
• Financial pressure
• Financial accounting
• Lecture Financial accounting
• Business decision
• Kế toán tài chính
• Control environment
• Principles of financial accounting
• Accounting information
• Internal controls
• Internal control system
• Cash equivalents
• Accounting for receivables
• Analyzing receivables
• Accounts receivable
• Bank account
• Internal control activities
• Lecture Introduction to financial accounting
• Financial statements
• Establish responsibility centers
• Segregate employee duties
• Summary of Doctor of thesis
• Summary of Doctor of Accounting thesis
• Effect of internal control
• Effect of financial management
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting for cash
• Managerial accounting
• Financial and managerial accounting
• Control activities
• Accounting system
• Analyzing cash
• Principles of internal control
• The financial statements
• The accounting information system
• Accrual accounting
• Operating assets
• International financial reporting standards
• Financial reporting
• Financial reporting standards
• Merchandising operations
• Using financial accounting information
• The annual report
• Processing accounting information
• Accounting principles
• Lecture Accounting principles
• Cash controls
• Reporting cash
• Analyzing inventory
• Accrual accounting concepts
• A further look at financial statements
• Payroll accounting
• Pay period
• Payroll taxes
• Fundamentals of financial accounting
• Merchandise sales
• Hospitality management accounting
• Management accounting
• Hospitality accounting
• Ratio analysis
• Understanding financial statements
• Accountants handbook
• Financial accounting regulations
• Internal control assessment
• Earnings management
• Global accounting
• Transacti on analysis
• Short term investments
• Transaction analysis
• Plant assets
• Income measurement