Effectiveness of the Evaluation of Internal Control Systems of Community Hospitals Under the Maha Sarakham Provincial Public Health Office Effectiveness of the Evaluation of Internal Control Systems of Community Hospitals Under the Maha Sarakham Provincial Public Health Office

Abstract

This research aimed to study to: (1) examine the level of effectiveness of the internal control system evaluation in community hospitals, (2) identify the factors influencing its effectiveness, and (3) propose recommendations to enhance the internal control system’s efficiency, transparency, and alignment with good governance principles in the public sector. This quantitative research employed a questionnaire as the primary data collection instrument. The sample group consisted of 198 personnel from community hospitals under the Mahasarakham Provincial Public Health Office. Data were analyzed using descriptive statistics—frequency, percentage, mean, and standard deviation—and inferential statistics through multiple regression analysis to examine the influence of various factors on the effectiveness of the internal control system.

          The results revealed that the overall effectiveness of the internal control system was at the highest level (Mean = 4.4358, S.D. = 0.55682). Regression analysis indicated that the factors significantly influencing the effectiveness of internal control (at the .05 level) were: (1) Monitoring and Supervision (Beta = 0.599, p < .001), (2) Management Policy (Beta = 0.322, p < .001), and (3) Knowledge and Understanding of Electronic Evaluation Systems (Beta = 0.081, p = .044). Meanwhile, Staff Competency showed no significant influence (p > .05). Qualitative findings further highlighted that strengthening monitoring mechanisms, establishing clear and consistent management policies, enhancing technological knowledge, and developing personnel competencies are crucial to improving accuracy, transparency, and long-term system sustainability.