Effectiveness of internal audits of internal auditors Under the Samut Prakan Provincial Health Office

Abstract

Objective : To study the effectiveness of internal audit and internal auditor. Under the Samut Prakan Provincial Health Office.

Methods : Quantitative research by conducted survey research using questionnaires as a tool to collect data from inspectors within the period of January 2019 - June 2019. The population in this study was personnel who were responsible for Administration, Management and Operations Related And the internal audit of the Samut Prakan Provincial Health Office, the sample population, consisting of 10 executives / supervisors, department heads, and 126 personnel total of 136 people other positions, consisting of Samutprakarn Hospital. BangBo Hospital PhraSamutChedi Hospital Bangchak Hospital Bang SaoThong Hospital BangPhli Hospital. The research instruments It is a closed-end and open-ended questionnaire, divided into 3 parts as follows: 1) a questionnaire about general information of internal auditors, 2)a questionnaire about the effectiveness of internal audits of internal auditors. Under the Samut Prakan Provincial Health Office Which will measure the effectiveness of the internal audit and 3) additional recommendations respondents. The questionnaire a Likert Scale questionnaire.

Results : Found most respondents that performance of the internal audit of the internal auditor of the Samut Prakan Provincial Health Office. The effectiveness of the work at a high level. Because of performance the internal auditor will have an operational plan is time that must be completed. With scope of work Including having clear goals and objectives set addition, the recipient of the internal audit will Receive continuous training and knowledge. Including in work Will be divided into teams, in which each team will arrange staff with knowledge in In order to help the team succeed when considering in each aspect Found that opinions in each area are as follows: 1) Internal auditing performance of the auditor The respondents of the internal audit are respondents with a high level of opinion. Which can be divided into various components In the performance of the internal auditor of the auditor 2) The audit reporting of results internal. The auditors were the respondents have opinions at a high level, which can be divided into various components in terms of operational satisfaction and 3) The opinion of the auditors is the respondents with a high level of opinions, which can be divided into various components regarding the counseling of the auditor.

Keywords : effectiveness, Internal audit, Internal auditor