Factors Affecting Confidence, Acceptance, and Efficiency of Internal Auditing Operations of National Health Agencies

Abstract

          This research aims to study the factors affecting the confidence, acceptance and efficiency of internal auditing. This research is a quantitative research. The sample groups used in the study were 300 national health agencies. The data collection period was April 2024 - May 2024. The researchers calculated the sample groups used in the research using the Taro Yamane formula by dividing the samples into quota groups as follows: Office of the Permanent Secretary, Ministry of Public Health, 4 people; Provincial Public Health Offices, 19 people; District Public Health Offices, 220 people; Department of Medical Services, 5 people; Department of Thai Traditional and Alternative Medicine, 2 people; Department of Mental Health, 3 people; Department of Disease Control, 4 people; Department of Health, 3 people; Health Service Support, 3 people; Department of Medical Sciences, 3 people; Food and Drug Administration, 3 people; Health Systems Research Institute, 2 people; National Health Security Office, 8 people; National Institute of Emergency Medicine, 3 people; Government Pharmaceutical Organization, 5 people; Banphaeo Hospital, 2 people; Institute for Healthcare Quality Accreditation, 2 people; National Vaccine Institute, 1 person; Health Promotion Fund, 4 people; National Health Commission Office, 4 people. The tool used in this research was a questionnaire. The data were analyzed using descriptive statistics for preliminary data analysis and multiple regression analysis for hypothesis testing. The research results found that most of the respondents were female, aged 36-45 years, had a bachelor's degree, and had more than 9 years of work experience.
          The study found that the majority of respondents were female, aged 36-45 years, holding a bachelor's degree, and had more than 9 years of work experience. Multiple regression analysis revealed that factors related to internal audit practices, audit reporting, consulting services, and internal auditor qualifications significantly impact confidence, acceptance, and internal audit performance in national health agencies.