Factors Affecting Effectiveness of Internal Audit of Public Autonomous Universities

Abstract

The objectives of this research were: 1. To study on individual factors and aspects of modern internal auditing of the audited toward the effeteness of internal audit of Autonomy University. 2, To study comparative the effeteness of internal audit of Autonomy University. 3, To study  the impact of individual factors and aspects of the audits toward the effiveness of internal audit of Autonomy University. 4, To study the issues, obstacles and collection the problem about
the internal audit of Autonomy University. The sample size was 398 auditors with different levels of positions. Data were analyzed by descriptive statistic;

 frequency, percentage, mean and standard deviation, and interential statistics;t-test, F-test (ANOVA) and Multiple Regression Analysis. 

Findings indicated that the executive agencies and internal audit practitioners, financial accounting, procurement and internal audit of the Autonomous University of the State. Most are women older than 40 years were married. Education Level Bachelor graduation. A work status University staff, Operating/operational officer, worked for more than 10 years and has worked in the field of internal audit. The result showed that the respondents gave high level
to both 4 sides of the efficiency of internal audit which are the development to date and meet the objectives of the organization, risk-based audit approach, participative audit and control self assessment and proactive and constructive and gave very high level in the first side that is reducing losses from operations,
good internal control, achievement and objectives and enhancing efficacy. The result after testing the hypothesis showed that the different sex, age, marital status, highest education level, disciplines studied, status of work, in the current position and work experience can affect the effectiveness of the different internal audit. Statistically significant at the 0.05. But the different of current duties can affect
the effectiveness of the no different internal audit. Statistically significant at the 0.05. The result of model internal audit to both 4 sides is affecting the effectiveness
of the internal audit, the overall statistical significance level 0.05. The results on problems, obstacles and suggestions showed that the problem the amount of
the internal audit and the quantity of the jobs are not reasonable, the internal audits lack of the high technology knowledge. The obstacles from the auditing are the place of the clients is not comfortable and the clients don’t have enough time for auditing, and does not supported from the management. The last the clients gave the useful suggestions for internal auditing these are the auditing team should improve, practice and study for the new technology knowledge. And develop the officer to be the specialist, should plan for the manpower and the operation strategy.