Internal Control Factors Affecting Internal Control Quality Classification of Cooperatives and Farmer Groups from The Perspective of Cooperative Accountants in the Northeastern

Abstract

This thesis aims to: 1) explore the level of internal control, 2) examine the quality classification of internal control, 3)compare the internal control quality classification
of cooperatives and farmer groups. 4) examine the quality classification of internal control factors that affecting internal control quality classification from the perspective of cooperative accountants, and the samplesize was 227consistedcooperative accountantsin the northeastern region of Thailand. The researcher used a questionnaire as a research instrument, and statistical methods consist of frequency, percentages, means, standard deviations, t-tests, F-tests, multiple regressions.

The research findings revealed that: 1) Overall, there was a high level of agreement regarding internal control factors among cooperatives and farmer groups. They are sorted
by average from highest to lowest were environmental control, control activities, monitoring
and evaluation, and risk assessment, respectively. 2) Overall, there was a high level of agreement regarding the quality classification of internal control, especially in terms of reliability
and compliance with cooperative laws, regulations, orders, and other related laws, respectively.
3) When categorized by personal factors, differences in education level and work experience resulted in varying perceptions of internal control quality classification, statistical significance
at the 0.01 4) Internal control factors such as control activities, monitoring and evaluation,
and environmental control, had a positive influence on the quality of internal control classification for cooperatives and farmer groups with statistical significance at the 0.01 and 0.05.
Factors can predict the quality of internal control classification by 41 percent.