Factors related to the Effectiveness of Internal Audit in the View of the Recipient Audited Agencies under the Phichit Provincial Public Health Office

Abstract

         Education in “Factors related to the effectiveness of internal audit in the view of the recipient audited agencies under the Phichit Provincial Public Health Office.” The purpose of this education was to investigate the factors that are relevant to the effectiveness of internal audit, in the view of the recipient audited.

         Population used in education Purposive Sampling is used by the inspector who has been inspected by the Internal Audit Committee of the Provincial Internal Audit Network in 2016 and the Health Services Network Development Committee. Internal audit branch and internal control, Provincial level in 2016. The government officials, permanent employees, Government Employees, Ministry staff And temporary employees, those working in various positions of the audited agency is Phichit Provincial Public Health Office, Phichit Hospital, Community Hospitals, District Public Health Office and Tambon Health promotion Hospital a total of 148 people.

         The results of the education found that the factors related to the effectiveness of internal audit in the view of the recipient audited agencies under the Phichit Provincial Health Office the 3 factors: 1) factors qualifications of the internal auditors. 2) factors to receive support  from the management and the environment within the organization. 3) quality factors of the inspection. They all affect to the degree of effectiveness of internal audits by significant level and have the same relationship.

          Factors related to the effectiveness of internal audit in the view of the recipient audited  agencies under the Phichit Provincial Public Health Office. The overall is on a satisfy scale with average score was 4.11. On the other section, it was found that the qualifications of the internal auditors were at the highest level of 4.16, followed by the quality of the audit with the average is 4.09 and the receive support  from the management and the environment within the organization with average was 4.07 respectively, and it was found that the overall recipients were satisfied with the results of internal audit. Internal Audit Committee of the Provincial Internal Audit Network in 2016 and the Health Services Network Development Committee. Internal audit branch and internal control, Provincial level in 2016, with the highest level of satisfaction is 4.05.

 Keyword:  Internal audit, Internal audit effectiveness, View of the recipient audited