Relationships Between Internal Audit Efficiency and Performance of Local Government Organizations in Sakon Nakhon, Nakhon Phanom and Mukdahan
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Abstract
This research aimed to examine the relationship between internal audit efficiency and the performance of local government organizations in Sakon Nakhon, Nakhon Phanom and Mukdahan. The questionnaire was used as a tool to collect data from the executive in internal audit departments from 121 organizations. The statistics used for data analysis consisted of Multiple Correlation Analysis and Multiple Regression Analysis. The results found that the internal audit efficiency in the aspect of audit planning, auditing, and reporting and follow-up had a positive correlation and effect toward the performance of organization. This research indicated that the organization that has effective internal auditing can increase the quality of an organization’s performance to meet the determined purposes, to increase the efficiency of using resources economically and rewardingly and can support and promote the organization to have a higher performance to be in line with the government’s policies under a suitable risk management and control, and also good supervision. The outcome resulted in a higher success rate, which benefited local government organizations, and internal audit efficiency was a part of the aforementioned success, and also can build trust and add value towards the organization performance.
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