摘要：AbstractThe main purpose of this study is to recommend guidelines on the internal control management in budget of Basic School under the jurisdiction of the Office of Kalasin Primary Educational Service Area 2. The researchers explored the situation of internal control management and compared the differences of internal control management in budget of Basic School in terms of the different sizes of schools. The methodology employed in this study was the mixed mode method, survey design and structured interview and focus group discussion. This study was carried out in three phases. The findings showed that the officers lacked knowledge and comprehension in the determination of policy and practice, experience and skill in work practice, information technology system without continuous follow-up. Guidelines focusing on control environment management, risk evaluation, control activity, information communication and technology, and follow-up and evaluation were proposed and recommended.
关键词：Internal control management;budget;basic school;chool sizes
