This research aims to study and to compare the accounting and financial officers’ opinions of department of internal control practices in Accounting Office. The sample consisted of 134 employees in
Accounting and Financial of Accounting Office and storage in May 2017. The questionnaire was used for data collection. And the data were analyzed by using percentage, mean, standard deviation and Statistic program. The findings revealed that the majority of the samples were females. Their ages were between 26-35 years and they studied in bachelor degree. Moreover, their working experiences were more than 10 years. In addition, their salaries were more than 30,000 baht each month. The opinions on internal controlling practices of the employees in Accounting and Financial Department were level of the most agree which was average at 4.09. With reference to the main point, it is discussed follows.

1. By following and evaluating, the average of main variable is 4.31 which support average of following and evaluating. It provides staff training in the step of work.

2. The average of information and communication is 4.20, the main variable which supports the information and communication is an excellent communication. It is good factor which informs the executive to be able to solve the problem immediately.

3. The average score of on trolling activity is 4.17. The main variable which supports the average of activity is the role of executives in determining of policy and planning of work in order to protect the risk. 4. The average of evaluation of the risk is 4.08. The supporting of main average is accounting and financial department. They have internal controlling in order to be the factor of projection of work.

5. The average of environment of controlling is 3.51. The supporting of main average of environment of controlling is the work assessment which core of modern organizing administration. Additionally, in the case study of comparing in opinion concerned with the solution of internal controlling is the whole view of status of participants who have different opinion.To the individually differences, it is the factor affecting to the different idea such as sex, age, level of study, working period They also have as same as salary with different status but they have contrast opinion.

Keywords: Opinion, Accounting Office, Internal control