Abstract:
The purposes of this study were to investigate, and to compare the operations of internal controlling standard under The Secondary Educational Service Area Office 22, classified by status and school type. The samples consisted of 162 persons: 31 school administrators and 131 teachers under The Secondary Educational Service Area Office 22. The research tool used was a five-rating scale questionnaire, with a discrimination value ranging between 0.64 to 0.88, and a reliability of 0.98. The statistics employed in data analysis were percentage, mean, standard deviation, t-test and F-test. The results were as follows: the overall and individual operations of internal controlling standard were at the high level. The overall comparison of operations of internal controlling standard, classified by status was different. The opinions of the school administrators on the operations according to internal controlling standard were higher than the teachers. Considering individually, all aspects were statistically significant different at .01 level, which the opinions of school administrators were higher than the teachers. The comparison results of the operations according to internal controlling standard, classified by school size: small-sized, medium-sized and large-sized schools were indifferent overall. Considering individually, the different aspects were information and communication. The operations of school administrators, and teachers in the large- sized schools according to internal controlling standard were higher than those in the small-sized schools statistically significant different at .05 level. The school administrators and teachers in the large-sized, medium-sized, and small-sized schools were not different.