INTERNAL AUDIT SYSTEM ACCORDING TO GOOD GOVERNANCE OF SUBDISTRICT ADMINISTRATIVE ORGANIZATIONS IN ROI ET PROVINCE

Abstract

The research objectives were: 1) to study the problems and obstacles of the internal audit system according to good governance of Subdistrict Administrative Organizations in Roi Et Province, 2) to study the factors affecting the internal audit system according to good governance of Subdistrict  Administrative Organizations, and 3) to study the system development guidelines internal audit according to good governance of Subdistrict  Administrative Organizations in Roi Et Province. The research was qualitative. The key informants in this study were the administrators of  sub-district administrative organizations, civil servant and internal auditors of local administrative organizations.  A total of 21 people were selected by purposive selection. An interview form was used to collect data. The analyze results was a descriptive.

The results found that 1) the problems and obstacles of the internal audit system according to good governance of Subdistrict Administrative Organizations in Roi Et Province  lacked the necessary knowledge and skills, management supports and encourages, internal audits not much, lacked of clarity in the internal audit policy. The auditee refused to cooperate in the operation, relationships and intimacy prevent internal auditing, lacked of independence in the performance of duties, 2) the factors affecting the internal audit system according to good governance of Subdistrict Administrative Organizations in Roi Et Province were policies and supported of the administration, organizational culture, audit information system, auditor's competence, ethics and integrity of auditors, auditee's understanding and acceptance, training independence of internal auditors and attitudes of internal auditors, and (3) the system development guidelines internal audit according to good governance of Subdistrict Administrative Organizations in Roi Et Province found that  the internal auditors should be trained and developed more professionally, built  a positive attitude, management should provide appropriate support to internal auditors, promoted ethics, morality and professional ethics, ongoing performance appraisal and strengthening the organizational culture to be conducive to operations.