THE COMPONENT STREAMLINING INTERNAL AUDITING PROCESS FROM THE PERSPECTIVE OF AUDITED AGENCIES IN THE NATIONAL HEALTH SECURITY OFFICE (NHSO)

Abstract

This research aims to study the components streamlining internal auditing process from the perspective of audited agencies in the National Health Security Office (NHSO). This reflects the expectation of an incremental performance of and an appropriateness of internal auditing

This research is a quantitative research. The population in this research is the audited agency of NHSO which consists of 830 staff. Samples in this research are 270 staff computed by Yamane. 830 survey questionnaires used as a tool to collect data in this research were sent to population. 320 questionnaires were return and only 283 completed questionnaires were used for data analysis. The response rate in this research is 38.55%. Data in this research was analyzed in Confirmatory factor analysis (CFA) is applied to analyze components which are essential in increasing internal auditing

The result of this research showed that there are eight determinants streamlining internal auditing process from the perspective of audited agencies in the National Health Security Office, Thailand. They are 1) policy of auditing approach, 2) management support, 3) audit committee independence, 4) system and information system readiness, 5) ethics and moral of internal auditors, 6) knowledge and expertise in the operation of internal auditors, 7) human relation and coordination of internal auditors, and 8) the acceptance and understanding of audited agencies.