Integration of Internal Control and Internal Audit Systems for Fraud Prevention in Organizations: A Participatory Action Research in the Manufacturing Industries of Thailand’s Lower Northeast Region

บทคัดย่อ

This study aimed to 1) examine the current status of internal control and internal audit systems in manufacturing organizations within the lower northeastern region, 2) develop an integrated model of internal control and internal audit systems suitable for the context of manufacturing organizations, and 3) assess the effectiveness of the developed integrated model in preventing corruption within organizations. Data were collected from a sample of 150 individuals across 275 organizations, comprising executives and officials in manufacturing industry organizations in the lower northeastern region that have internal control systems in accordance with the Regional Industrial Development Plan 2023-2027, utilizing purposive sampling. The instrument used was a satisfaction questionnaire. The statistics used included percentage, mean, standard deviation, Pearson's coefficient, and multiple regression analysis. The study results found that 1) The current state of the internal control and internal audit systems. From the research results, it was found that most organizations (85.60%) have a clear separation of internal control and internal audit departments. 2) The developed integrated model consists of 4 main components: integrated structure, integrated work process, personnel development, and supporting technology, which is in line with the organizational integration theory. 3) The efficiency of the integrated model. The research results found that integration helps increase the efficiency of corruption prevention, with the number of risks detected and prevented increasing by 45.30 percent And 4) The key factor affecting the success of integration is creating a culture of working together.