The Guidelines for Development of Internal Auditing in Sub-district Administrative Organization in Nakhon Sawan Province

Abstract

The purposes of this study were to 1) study the problems of internal auditing in sub-district administrative organization in Nakhon Sawan Province, and 2) find the guidelines for development internal auditing in sub-district administrative organization in Nakhon Sawan Province. This study used the qualitative research. The main informants in this study were
15 civil servants about internal auditing duties (operational level - expert level) in sub-district administrative organization all 15 districts in Nakhon Sawan Province selected by a purposive sampling method. The instruments in this study were in-depth interviews and focus group discussions. The data were analyzed inductively.

            The study findings were as follows:

            The internal auditing still faced many problems, affecting the efficiency of auditing in organizations. The main problems included: 1) Organizational culture did not support auditing and had a patronage system, 2) Personnel lacking expertise and insufficient numbers, 3) Work systems were not clear guidelines, lacking reliable data and effective follow-up, 4) Policies and laws were out of date and lack appropriate enforcement,
5) Support from management, limitations and interference in the work of auditors,

6) Independence affected by organizational structures and local politics and the guidelines for development internal audit: 1) Organizational culture by promoting positive attitudes, reducing resistance, and improving the patronage system in line with good governance,
2) Human resources should be developed through training and increasing the number of personnel, 3) Work systems should set standard, improving data collection systems, and monitoring mechanisms, 4) Policies and laws should be updated to up-to-date with effective regulatory mechanisms, 5) Support from management should understand the importance of auditing and promoting a culture auditing, 6) Independence should improve the organizational structure to facilitate independence, provided access to information, and established a transparent personnel appointment process.