The Relationships Between Internal Audit Professionalism and the Success of Internal Audits in Local Governments in Nakhon Phanom, Mukdahan and, Sakon Nakhon

Abstract

The purpose of this research was to examine the relationship between internal audit professionalism and internal audit success in local government organizations in Nakhon Phanom, Mukdahan, and Sakon Nakhon provinces. Data were collecting using questionnaires administered to 201 executives in the internal audit departments of these organizations. The statistical methods used for data analysis included percentages, means, and standard deviations. multiple correlation analysis, and multiple regression analysis. The results showed that the professionalism in internal audit specifically in areas such as audit planning, field audit operations, reporting, and follow-up had a positive relationship and impact on the success of internal audit activities. The findings demonstrated that all aspect of internal audit professionalism were significantly and positively correlated with the success of internal audit work at a statistically significant level. The level of professionalism among internal auditors plays a crucial role in enhancing the effectiveness of the risk management, control, and governance processes, as well as promoting transparency and credibility in public administration. Therefore, organizations should continuously develop the knowledge, skills, ethics, and technological capabilities of internal auditors to improve audit quality, reduce risks, and meet the expectations of the public and government policies.