STUDY OF OPERATIONAL EFFECTIVENESS OF INTERNAL AUDITING OFFICE OF DEPARTMENT OF DEPUTY OF BANGKOK METROPOLITAN ADMINISTRATION

Abstract

The objectives of this study were to 1) study the internal audit management process of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration, 2) study the effectiveness of the internal audit of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration, 3) conduct a comparative study of the effectiveness of the internal audit of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration classified by personal information, and 4) study the internal audit management process that affected the effectiveness of the internal audit of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration. The study employed the quantitative research methodology. The population comprised 42 internal auditors in Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration in the fiscal year 2021. The tools used to collect the data were questionnaires and statistical devices of percentage, mean and t-test. An ANOVA analysis was performed using F-test (One-way ANOVA), Correlation and Multiple Regression Analysis.

The results of the study showed that 1. Overall, the level of opinions of internal auditors towards the internal audit management process was at a high level, and when each aspect was considered,  it was found that all were at a high level, namely 1) Planning, 2) Controlling, 3) Organizing, 4) Staffing, and 5) Directing; 2. Overall, the internal audit effectiveness of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration was at a high level, and when each aspect was considered, it was found that all were at a high level, namely 1) Performance recognition and quality assurance of internal audit work, 2)Timeliness, 3) Leadership, and 4) Satisfaction with the internal audit performance; 3. In a comparative study of the internal audit effectiveness classified by personal information in terms of gender, age, status, education level, job title and work experience as an internal auditor, it was revealed that different factors did not affect the effectiveness of the internal audit of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration differently; and 4. The internal audit management process that influenced the effectiveness of the internal audit of Internal Auditing Office of Department of Deputy of Bangkok Metropolitan Administration with the statistical significance at the .05 level was staffing.