The Effectiveness of Internal Control Systems and Perception of Employee Work Performance: A Case of Asia-Pacific International University


  • Rey Mom Asia-Pacific International University
  • Paluku Kazimoto


AIU, Internal Control System, Employee Work Performance


This study aimed to investigate the factors of an effective internal control
system at Asia-Pacific International University (AIU) in terms of the control
environment, risk management, information and communication, activity control, and
monitoring, as well as to assess employee work performance at Asia-Pacific
International University. In addition, the study also attempted to investigate the
relationship between internal control factors and the perception of employee work
performance. The sample for this study was taken from 39 permanent employees at
Asia-Pacific International University in Thailand. Descriptive statistics such as
frequencies, percentages, and means were used for analysis. The findings showed that
AIU has internal control efficacy for operations. It was also concluded that control of
the environment was the only internal control factor that increased the self-perception
of the employee on work performance at AIU. The findings of this research can be used
to encourage AIU management to prioritize internal control effectiveness


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