Accounting System and Internal audit of Village fund : A Case study Pranburi District Prachuapkhirikhan Province

Abstract

This research aims to study Accounting System and Internal Control and Internal Audit of the village fund in Pranburi, Prachuapkhirikhan. The sample consisted of 10 bookkeepers , 2 Internal Auditors and 2 related officials of village fund committee . Structured Interview with open-ended question was selected for the research tools. The Book keepers and Financial Reporters of the village fund committee lacked of accounting background but had more experience in book keeping. They followed how to do it from the book keeping manual and from training but some villages did not follow because of few of training. The Internal Auditors were seen more knowledge, understand and experience in book keeping. They checked Revenue – Accounting payable total Receivable register loan. Most of problems or obstacles were not seen. The related official problem of the village fund was the delay of payment of the debtors. The problem of the financial section was filling the wrong number of the book keepers.