Effectiveness of Internal Audit in Local Administrative Organizations in Northeastern Thailand: Perspectives of Internal Auditors

Abstract

This research aimed to investigate the factors of work motivation, internal auditing standards, and organizational environment affecting the internal audit effectiveness of local administrative organizations in the Northeastern region of Thailand, from the perspective of internal auditors. Data were collected through a questionnaire survey administered to 353 internal auditors from local administrative organizations in the Northeastern region. The collected data were analyzed using frequency, percentage, and mean to describe the personal characteristics and opinions of the internal auditors, and Multiple Regression  Analysis was employed to test the relationship between the variables.         

The findings of the research are 1) The majority of the sample were female, over 35 years old, held a bachelor’s degree, had a monthly income between 30,001 – 40,000 Baht, possessed work experience in the Treasury Division, had 1 – 5 years of internal auditing experience, and served as internal auditors by appointment. 2) The sample perceived that work motivation, internal auditing standards, and organizational environment had a high-level impact on internal audit effectiveness. Furthermore, they perceived that the completion of internal audit reports according to objectives and within the specified timeline, and the adherence of internal audit operations to the work plan and standards, represented the highest level of internal audit effectiveness. 3) Hypothesis testing revealed that work motivation, internal auditing standards, and organizational environment significantly impact internal audit effectiveness. The research findings can be utilized for the development and improvement of the performance of internal audit units to meet the objectives for which they were established