บทบาทของผู้ทำบัญชีในการตรวจสอบและป้องกันการทุจริต ทางการเงินในจังหวัดขอนแก่น

Abstract

This research, titled “The Role of Accountants in Auditing and Preventing Financial Fraud in Khon Kaen Province,” aims to study the relationship between professional ethics, accounting practices, and internal control systems in relation to the role of accountants in preventing financial fraud within organizations. The target population comprises accountants working in small and medium-sized enterprises (SMEs) in Khon Kaen province, with a sample size of 300 respondents. A mixed-methods research design was employed, incorporating both quantitative and qualitative data collection through questionnaires and in-depth interviews. Descriptive statistics, Analysis of Variance (ANOVA), and multiple regression analysis were used for data analysis. The findings revealed that professional ethics, effective accounting practices, and strong internal control systems are significantly related to the role of accountants in fraud prevention. Furthermore, organizational policies and management support were found to influence the effectiveness of accountants. Recommendations from the accountants highlight the importance of promoting ethical awareness, professional knowledge and transparent control systems to reduce the risk of financial fraud in organizations.