The 1st International Conference on Research in Education, Arts, Management, and Science. (I-CREAMS 2015) November 24th-26th, 2015; Roi Et Rajabhat University The auditing process of government accounting and financing at district non thai nakhon, ratchasima province. Amphaporn Sukkhang 1 and jaowakul Kaetisuntorn2 1 Business Administration (MBA) Western University, 462/1 Rhatchanikhun Road district moung ratchasima province 2 Business Administration (MBA) Western University Abstract The research on The auditing process of government accounting and financing at district non thai nakhon, ratchasima province. Objectives. (1) To study The auditing process of government accounting and financing at district non thai nakhon, ratchasima province. (2). To study the problems about The auditing process of government accounting and financing at district non thai nakhon, ratchasima province. The researcher used consists of 4 population management, staff and related the auditing process of government accounting and financing at district non thai nakhon, ratchasima province. The 173 people and analyzed the result by using the computer program. Conclusion as follows. Answerer Most of the 109 women, 63.0 percent, followed by a male of 64 people, representing 37.0 per cent aged between 26 - 30 years were 60 percent, 34.7 a minor between the ages of 31-35 years, the number 56, representing 32.4 percent of undergraduate study of 79 people, representing 45.7 percent, followed by 68 or equivalent, accounting for 39.3 percent. Current Position A Financial Officer and Accountant 138 percent of 79.8, followed by a Chief Executive of the District and Head of Finance of 12 people, representing 6.9 percent work 6-10 years the number 66, representing a 38.2 percent secondary. Down more than 10 years experience of 54 people, representing 31.2 per cent respectively. The auditing process of government accounting and financing at district non thai nakhon, ratchasima province. A similar opinion was moderate considering it was found that the officers and staff involved 0f government accounting and financing. Including number one planning to perform the audit. Opinions on the 2nd level of performance monitoring. Opinions are moderate 3rd reporting inspection results. Opinions are moderate 4th track inspection results. Opinions are moderate. Keywords : Internal audit, Accounting and Finance. 499 The 1st International Conference on Research in Education, Arts, Management, and Science. (I- CREAMS 2015) November 24th-26th, 2015; Roi Et Rajabhat University 1. Introduction Constitution of the Kingdom of Thailand BE 2550 was featured on local government, obviously. The group may be determined by five fundamental principles of the State Section 78. The scheduled The state must decentralize local self-reliance and self-determination in local affairs. Have the ability to improve the economy. Utilities and public infrastructure market until 2550 Constitution of the Kingdom of Thailand has set up a group with 14 local authority from Section 281 to 290. Concluded that the state must ensure the independence of the principles of local self-government in the spirit of Jean local residents. The local governments will have the freedom to set policies governing the service. Personnel management Money and Finance and have their own specific duties. Regulation Committee and the Auditor's fiscal 2544 budget discipline. Guilt about getting the money. Keeping the money to pay the administrative budget, and so on. As a result, local governments need to focus more on the subject of management. Finance Spending money Debt and Assets The responsible authorities must act with prudence and careful work with the honest good faith. Carefully and get paid As to the transparency regulations Ministerial check paid. The disbursement of funds to keep the money. And the funds of the local government in 2547. Non Thai District consists of 12 local governments. Currently, the monitoring of financial and accounting organization of the internal audit unit. Defects in operational finance and accounting. Example cashing agent Those who do are the same person. The one person perform several functions, a practice which is incorrect and inappropriate to the internal control system of government. This may cause damage to the finances of the government. And the local government has paid out to creditors who have paid by check or cash. Registration is not controlled bank current accounts. Registration is not worth the money and the budget. Registration oversaw evidence and withdraw money outside the budget control register different types of preparation are not present or is not in compliance manuals for accounting units. And from operations, finance and accounting with several problems, namely the issue of withdrawal - cost accounting. And operations not required by regulation to submit a withdrawal and then be brought back to fix. As a result of withdrawal - late payment. The withdrawal of the government as the cash cost of official travel. The preparation of plans and programs remains unclear. Spending money does not go as planned. Lack of personnel with knowledge. The ability to act as finance and accounting. May affect the administration of local government in the future. 500 The 1st International Conference on Research in Education, Arts, Management, and Science. (I- CREAMS 2015) November 24th-26th, 2015; Roi Et Rajabhat University The importance of such issues, The study, therefore, is to study the process of internal audit, accounting and finance of local governments Non Thai District, Nakhon Ratchasima. The problem occurs. To guide practice in a systematic way. The findings could be useful in planning a system of local government finance and accounting to a more efficient and effective. 2. Objectives 1. To study the auditing process of government accounting and financing at district non thai nakhon, ratchasima province. 2. The study on the auditing process of government accounting and financing. 3. Conceptual Framework The research aims to study the auditing process of government accounting and financing at district non thai nakhon, ratchasima province, which is based on the audit process within government. (Chanathap Inthamra . 2553 : 26) The study identified four areas: operational planning. Performance Monitoring Report. Independent Variable Dependent variable Personal factors. Operating processes, internal audit, 1. Sex accounting and finance. 2. Age. 3. Position. 1. Operational planning. 4. Experience. 2. Performance 3. Reporting the results 4. Tracking the results Figure 1 Research Framework 501 The 1st International Conference on Research in Education, Arts, Management, and Science. (I- CREAMS 2015) November 24th-26th, 2015; Roi Et Rajabhat University 4. Research methodology Type of Survey Research study The auditing process of government accounting and financing at district non thai nakhon, ratchasima province. The procedure is the following. 4.1 Population and Samples Population The executive officers and personnel of the relevant accounting and financial services of Government area Non Thai District Nakhon Ratchasima Number 173 people 4.2 Instrumentation This research used questionnaires to collect data. Where the questionnaire is divided into three steps: 1. The personal information of respondents, including gender, age, position, experience. Check list 2. A level query comments on research have built a query by using the Likert’s scale a gauge. The characteristics of the text using a positive manner. The scoring is divided into 5 levels. 3 Open-ended questionnaires so that respondents suggest 4.3 Collection of data 1. This research method is used to collect information from time to time in the months of January to April 2558 (2015) 2. Researchers have collected data by questionnaire distribution and questionnaires returned 4.4 Data analysis Researchers to analyze data with queries that have returned all analyzed and processed by a computer program. The statistics used in data analysis were percentage, mean, standard deviation 5. Results 1. The respondents are mainly female, number 109 people accounted for 63.0 percent so as male number of 64 people of 37.0 percent between 26 -30 year 60 people accounted for 34.7 percent of secondary age 31-35 years 56 people, current position, 32.4 percent as current position is a financial and accounting officer of the number of 138 people accounted for 79.8 502 The 1st International Conference on Research in Education, Arts, Management, and Science. (I- CREAMS 2015) November 24th-26th, 2015; Roi Et Rajabhat University percent secondary is a sub-district administrative organization President and head of the financial section. The number of people accounted for 6.9 percent of 6-10 years work experience number of 66 persons accounted for 38.2 percent of secondary work experience more than 10 years, the number of 54 people think 31.2 percent, respectively. Followed by the Chief Executive of the district and Head of Finance of 12 people, representing 6.9 per cent. Experience 6-10 years, the number 66, representing a 38.2 percent lower than 10 years work experience of 54 people, representing 31.2 percent respectively. 2. The auditing process of government accounting and financing. The overall opinions in the middle level. Considering it was found that the executive authorities and the relevant personnel of the accounts and finances of local governments. Ranked first planned audit. Opinion at a high level. Ranks second to perform the audit. The comments