The development guidelines for efficiency of internal audit for the Rajabhat university in Thailand

Abstract

          The purpose of this research were to analyze the relationship between internal audit factors that affect the efficiency of internal audit work, and to analyze guidelines for improving the efficiency of internal audit work of Rajabhat University in Thailand. It is mixed research between quantitative research and qualitative research. The samples used in this research were 126 personnel from the Internal Audit Office of Rajabhat Universities in Thailand, selecting samples by time period and 12 key informants. The research instruments were, questionnaires 5-level estimation scale with content accuracy between 0.80-1.00 and a confidence value of 0.95; and an in-depth interview. The statistics used in the data analysis were frequency, percentage, mean, standard deviation, Pearson's Correlation Coefficient Multiple regression analysis and content analysis. The statistical significance level was set at 0.05.

          The results showed that; 1) Internal audit factors affect the efficiency of internal audits of Rajabhat Universities in Thailand. It consists of policy and management support, availability of information systems, competency of internal audit staff and the internal audit process. 2) Guidelines for improving the efficiency of internal audits of Rajabhat Universities in Thailand, There are development guidelines as follows where executive must apply the results of audits to develop and improve the performance of departments within the university to have accurate results. strictly according to the rules, regulations and regulations Top management clearly defines policies and guidelines for assignments. and assign appropriate authority, duties and responsibilities. This includes supporting budgets, resources, equipment, tools and modern equipment that are needed to perform internal audits. and the head of the internal audit department regularly review that the internal auditors perform their duties strictly in accordance with the internal audit standards.