Internal Control and Audit of Procurement Process and Public Supplies Management in the Eastern Universities Network System

Abstract

The principal objectives of this research were to conduct a risk assessment of the public procurement process and public supplies management for internal auditing units in the Eastern Universities Network System and to create a framework for control and auditing by internal auditors using information technology in compliance with the national policy Thailand 4.0. This qualitative research employed mixed methods, which included in-depth-interviews, focus group, and action research. The study revealed that no information technology was used in the control and auditing in the Eastern Universities Network. Instead, reports from individual university’ procurement system, three-dimensional, MIS or e-GP were used together with document consulting. The researchers, therefore, developed an information system for the internal auditing units using the COSO principle to comply with the national policy Thailand 4.0. The focus of internal auditing was on confidence and consultation, thus prioritizing compliance and operational auditing. This technology development took in mind direct possible risks to units, faculties, and universities.