Auditees’ Attitudes and Auditing Environmental Factors Affecting Internal Auditor Performance : A Case Study of a Public Health Office of Nan Province

Abstract

          The objective of this study was to investigate auditees’ attitudes and auditing environmental factors affecting internal auditor performance under a case study of a Public Health Office of Nan Province. The population of this study was 202 auditees taking internal audit from internal auditors at Public Health Office of Nan Province. A questionnaire was used as a research instrument. Data were analyzed using statistics including percentage, mean, standard deviation, factor analysis and correlation analysis. The results of this study indicated as follows, auditees’ attitudes in terms of internal audit knowledge and competency, internal audit practice, internal auditor characteristics, and report and monitoring and ethics were positively related to internal auditor performance. Auditing environmental factors in terms of management policy and support, availability of work and information systems, auditees’ understanding and acceptance, relationship between the internal audit unit and other agencies were positively related to internal auditor performance. Both auditor and auditee should jointly consider the solutions to revise or prevent the problems. Internal auditors should have work autonomy. Internal auditors must be independent, integrity and ethical, and not have bias attitudes, causing practice omission or error ignorance, and failure to make revision.