The Relationships Between Auditing Management and Operational Achievement of Cooperative Auditing Office of Thailand
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Abstract
The purposes of this research were to study the relationship between audit management and the operational achievement of cooperative auditing offices in Thailand and to study the impact of audit management on the operational achievement of cooperative auditing offices in Thailand. The questionnaire was used as a tool for data collection. The participants included auditors from cooperative auditing offices in Thailand and auditors responding to the questionnaire, representing a response rate of 42.86 percent. The statistics used in data analysis included mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The results showed that 1) audit management in terms of audit control according to the Cooperative Auditing Office standards had a positive relationship with the operational achievement in terms of transparency and auditability. 2) audit management in terms of auditing professional skill development had a positive relationship with the operational achievement in terms of satisfaction of all parties. Lastly, 3) audit management in terms of audit knowledge management had a positive relationship with the operational achievement in terms of management quality. The results can be used as guidelines for managing the audit work in cooperative auditing offices in Thailand to be higher in quality and to achieve operational achievement.
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