KNOWLEDGE MANAGEMENT SKILLS OF INTERNAL AUDIT ACADEMICS OF LOCAL ADMINISTRATIVE ORGANIZATIONS IN SURAT THANI PROVINCE

Abstract

Objectives of this research article were: 1. To investigate the knowledge management skill of the internal auditors, 2. To compare the knowledge management competency of the internal auditors with personal factors, and 3. To understand the motivation toward their knowledge management competency. The 112 samples were the internal auditors who worked in the local administrative organization across Surat Thani Province. The statistical analysis tools were frequency, percentage, mean, standard deviation, T-test, f-Test with One-way ANOVA, and multiple regression analysis.

The result revealed that the samples had a high level of knowledge management competency in terms of using knowledge followed by acquiring knowledge, capturing and storing knowledge, though creating knowledge the least. Moreover, the samples with different educational, incomes, and organizations showed a different level of knowledge management competency at a significantly different level at .05. In addition, the hygiene factor in terms of job security and motivation factor in terms of the career progression had 52.9% of influence rate on the knowledge management.