Factors affecting internal control activities in regular expenditures at the social insurance office of soc Trang province

This study aims to rigorously examine and assess how various determinants influence internal control mechanisms associated with routine expenditures at the Social Insurance Office of Soc Trang Province. Using a quantitative method with 182 survey samples collected from civil servants and officials of the Social Insurance Office of Soc Trang Province, the data were validated through Cronbach’s Alpha, Exploratory Factor Analysis (EFA), and multiple regression analysis. The findings demonstrate that five factors impact internal control, ranked by their significance: Control Activities, Monitoring Activities, Control Environment, Information and Communication, and Risk Assessment. Additionally, the author provides recommendations to improve the effectiveness of managing and utilizing regular expenditures at the unit.