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ท
า
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ง
า

ร
ร
ก


บ
ส
บ
บ
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ชี
บั
า

เ
ท
บ
ร
ส
น
AAS
ภ
ระดบการควบคุมภายในระบบสารสนเทศทางการบัญชีภายใตระบบบัญชี e-LAAS ดานการควบคุมระบบงาน
า
ต
ญ
ใ
ชี
ย
บั
(Application Control)
คุม
สภาพ
ล
คําสําคัญ : สภาพแวดลอมการควบคุม, การควบคุมทั่วไป, การควบคุมระบบงาน
อมก
วด
ว
แ
บ
ารค

Abstract
e
Th e pu rpo s s e o f thi s s s tu dy w ere to s s tu dy th e co ntro l l e nv i r ro nm en t fa cto r s tha t a f ff fe ct the
a
w
s
o
thi
Th
The purpose of this study were to study the control environment factors that affect the
ro
tu
t
the
f
nme
dy
t
t
ect
e
vi
ctors
rpo
pu
e
tha
tudy
nt
to
h
con
fa
er
e
en
o
th
s
tern
tern
s
o
o

o
c
c
s
c
y
y
co
ntro
l
a
a
i
s
l
ntro
un
El
un
e
i
o
ctron
i
c
Ele
o

ng
ng

ti
t

e
ti

ti
o
o
f
n
f

l
ni
l
rma
rma
ro
cco
a
cco
i
nfo
a

n
nfo
t
l
tems
tems
f
a
l
I
n
n
Loc
L
I
f
n
l
n
ca

e
o
o
l
e
o
level of Internal control of accounting information systems on the Electronic Local
the
Administrative Accounting System: ee-LAAS. The representative populations were the officers of f
A dmi ni s tra ti ve A ccou nti n g S y s te m: LA A S . Th e repre s en ta ti ve p o p ula tio ns w ere th e o f fic ers o
e
gr
t
d
n
o
h
epa
Loca
Fi na n ce d epa rtme nt Loc a l l a dmi ni s st tra ti ve o r rga n i z a tio n s i i n t th e N a kho n C h a i i B ur ri i n gr
ni
ce
ga
a
ni
Na
i
ti
dmi
rtme
n
ra
n
Bu
o
h
kho
na
n
a
ve
nt
Fi
ns
C
Finance department Local administrative organizations in the Nakhon Chai Burin group consist of
a
z
v
ce
C
Na
ro
y
Ra
m
Ra
vi
e
n
p
Buri
n
Na kho n Ra t t c ha s i i ma pro vi i nc es . C ha i i y a p hu m pro vi nce s Bur i R a m P r o vi n ce a n d S u ri i n pro vi n ce. Th e
p
Nakhon Ratchasima provinces. Chaiyaphum provinces Buri Ram Province and Surin province. The
ha
ma
kho
.
a
c
n
Pro
vi
ces
hu
nce
Th
d
a
vi
pro
s
pro
S
ur
nce
ha
n
n
s
.
m
res
ncy
i
.
cs
for
e
ea
s
na
na
o
s
ed
ly
s
er
h
a
u
research tools were 212questionnaires. The statistics used for data analysis were frequency,
freq
Th
s
,
ta
d
ti
ere
a
w
ue
n
ls
i
c
to
res s ea r r c h to o ls w er e 212 que s s t tio n na i i re s . Th e s ta ti s t tics us ed for d a ta a na ly s s i i s w ere fr e que n cy,
212
re
w
que
ta
o
e
p er cen ta g e, me a n a n d s ta nda r d dev i a ti o n. Th e h y po the s e s we r e te s t e d thro u gh multi
percentage, mean and standard deviation. The hypotheses were tested through multiple ple
regression statistics
c
Th
h
l
o
t
ve
ea
ro
t
a
v
d
ntro
a
co
nme
th
e
Th e fin di ng s s o f f th e re s ea r r ch s ho w ed tha t Th e o ve r ra ll l c o ntro l en vi i ro n men t i i s s a t t a go o d
go
e
o
o
th
l
fin
ng
res
ho
s
en
The findings of the research showed that The overall control environment is at a good
Th
n
d
we
a
di
e
a
.
en
d
leve
level. Considering the mean value, it is found that the environmental control factors that have
leve l l . C o ns i i deri ng the mea n va lue , i i t t i i s s fou n d th a t t t th e en vi r ro n men t a l con tr o l fa c t o rs t tha t ha ve
l
tha
fa
h
ctors
ve
,
e
nta
n
fou
lue
ns
o
vi
o
l
the
C
ntro
mea
a
ng
h
va
c
n
t
ha
deri
o
nme
the best practices are Organizational structure, human resource policies and determining the
dete
t
s
s
lici
n
truc
tructu
e
e
s
s
g

d
nd
s
Orga
Or
cie

i

ma
,
g
n
d
ur
ur
ng
hu
hu
po
o

es
u

o
r
ma
poli

re,
e
ni
rmin
n
l
rmi
z
t
z
a
a
re
ce
l
ni
the
na
r
ni
h
tio
tio
ce
na
a
a
ete
a
n
the
nd
t
nd

t
l
ty
n
h
tin
a
ns
i
r
ra
a
l
ns
ecti
a
r
p
e
e
p
p
e
p

r

un
ecti
ri
i
f
h
i
cou
ntro
f
s
s
s
e
ri
po
po
o
a
n
tr
,
lity
t

t
,

u
i

lity
g
ely
t
the
a
nte
l
ctice
u
a
ng
y
ctice
tho
o
rn
,
con
ly
co
a
res
o
o
b
ve
a
b
i
ti
h
,
i
i
n
authority and responsibility, respectively, and the practice of internal control in the accounting
a
c
n
cco
rn
l
i
a
a
nd
v
e
nd

re

en

tha
po
t
nd

res
ed
tem
n
a
i
t
w
tern
s

s
y
s
LAAS
the

the
ts

i
o
n
,
t
n
ti
tha
gre
o
un
d
i information system on the ee-LAAS, it was found that respondents agreed that the internal
rma
nfo
a
o
f
cc
d
d
cco
a

b
a
bly

control of the e-LAAS accounting information system as a whole At the level Reasonably good
un
n
go
a
un
a

o

na
ly
LA
leve
th
o
leve
e
go
ho
LA
h
A
le
the
le
w
w
o
S
A
S

o
a
a
a
y
rma
ma
s
y
nfo
nfo
s
s
r
A
t
n
o
n
At
R
Rea
o

ea
s
t

i
ti
s
g
i
s
tin

l
o
o

ng
i
i
s
t
s
tem
l
tem

ha
d
en
tha
o
s
r
l
un
t
o
vi
b ut s till h a s fla w s s Fr o m thi s s re s ea rch , , i i t wa s s f f o un d tha t C o n t ro l e nv i ro nme n t f fa ctors S u perv i s s o r
till
but still has flaws From this research, it was found that Control environment factors Supervisor
bu
rch
m
t
up
o
ntro
vi
S
res
C
nme
o
ea
thi
nt
a
a
w
er
s
o
fla
t
ctors
r
Fr
w
ty
u
ri
o
th
o
i
rga
bi
Th
e

s
ti
o
o
a
ni
z
n
d
ma
Ha
n
and management, The organizational structure, determining the authority and responsibility Has
a
s
n
en
t,
lity
m

a
ge
the
ete
rmi
,

d
a
ni
ng

d
n
res
l

s
na
a
p

r
tructu
e
e
ti
o
t
o
ms
e
the
n
n
y
a
n
ve
o
f
n
nte
con
g
l
ccou
ro
t
effect
o
o
nti
l
p
rma
s
o
a positive effect on the level of internal control of accounting information systems on the e-
a p o s i i tive eff e ct o n the l l e ve l o f i i nte rn a l l c o ntro l o f a cco un ti ng i i nfo rma ti o n s s y s s tems o n the e
rn
a
f
nfo
e
tive
the
a
ns
i
n
s
thi
o
C
o
i

ng
ng
i
n
ea
i
n
eth
de
de
e
r

i
ri

a

s
fect

w

ff
a
ct

LAAS
LAAS as a whole. When Considering in each aspect, it is found that the Integrity and ethics Affect
LAAS
a
s
a

e
w
cs
en
c
Wh
Wh

C

en
i
ho

ho
Af
A
s

le.
le.
i
s
i
i
s
fou
f

i
i

t
ty

t
ty
gri
the
the
t
t
nte
I

In
n
d
o
un
d
tha
tegr

tha
ct,
a
a
a
p
s
s
a
nd
nd
ea
h
ch
c
pe
ect,
the leve l o f i n t e rn a l co ntro l o a ccou nti ng i nfo rma ti o n s y s tems o n t h e a ccou nti n g s y s te m e
the level of internal control off accounting information systems on the accounting system e-
cie
n
n
poli
tio
ge
r
d
ur
nte
l
er
ve
a
ce
LAAS
LAAS .I n ge n era l c o ntro l a n d moti i va ti o n a n d hu ma n r re s o ur ce p o lici es . Af fect the l lev el o f i i n tern a l
a
LAAS.In general control and motivation and human resource policies. Affect the level of internal
e
l
Af
a
n
.In
n
mo
.
n
s
fect
l
ntro
o
l
o
d
the
s
h
f
t
c
e
n
va
uma
a
o
12
ิ
ริห
วัตกร
fere
th
เ

รื่อง
การประชุมวิชาการระดับชาติ เรื่อง คุณภาพของการบริหารจัดการและนวัตกรรม ครั้งที่ 5 (5th National Conference on

รบ
Nati
การประชุม
ี่
า
า
รร
ดับ
รั้ง
nce
ง
รม ค
ารแ
คุณภาพขอ
รจัดก
on
ะ
ละน
ท
al Con

วิชาก
ชาต
กา
on
olog
ent and
gem
lity
a
ovatio
M
y Inn
na
Techn
Quality Management and Technology Innovation)n)
ua
Q