The Effects of Skill in Performing Internal Audit on Quality of Internal Audit Report by Internal Audit Officer in Local Government, Loei Province Area

Abstract

              The purpose of this research was to test the impact of the skills of internal audit operations on the quality of the internal audit report of the internal audit officers in the local administrative organization in Loei province. This research is a combination of quantitative and qualitative research. Tools for data collection from internal audit officers in the local administrative organization in Loei province amount 13 persons. The statistics used for analysis were Frequency, Percentage, Mean, and Standard Deviation. Analysis of Variance and Multiple Regression Analysis. It was found that internal auditors in the local administrative organization in Loei province also had opinions about the skills of total internal audit a high level in all aspects. It was found that the internal audit officers in the local administrative organization in Loei province also had opinions about the skills of the internal audit work at a high level in all aspects, consisting of continuous of learning, information of technology, communication and analytical thinking. By the internal auditors in the local administrative organization in Loei province also had opinions regarding the quality of the internal audit report in the high level in all aspects, consisting of accuracy, completeness, clarity, objectivity, tightness, creative and time.