AUTONOMY OF AUDITORS OF LOCAL ADMINISTRATION ORGANIZATION IN KHON KAEN PROVINCE

Abstract

         The objectives of this research article were to study the autonomy among internal auditors, to analyze problems and obstacles on the autonomy of the internal auditors, and to propose guidelines for the development of autonomy of internal auditors within Khon Kaen province. The research is qualitative research and the specific sampling method has been conducted for the sampling of the research sample who are internal auditors of the Sub-district Municipality Office in Khon Kaen province, a total of 10 auditors to conduct in-depth interviews. The content analysis has been used for the data analysis. The study results showed the autonomy among internal auditors was still lacking independence. Problems and obstacles in the performance have arisen from direct or indirect intervention from their supervisors. The internal auditors are assigned to perform other duties or hold other positions together with the internal auditor position. This made the internal auditors perform duties that do not meet their duties and responsibilities. Moreover, they have been ignored from the follow-up of the audit result, including a lack of specialized knowledge and experience in the audit methods, credibility in the field of knowledge and competence. In addition, they did not receive internal training. Therefore, the guideline for the autonomy development among internal auditors is they shall perform duties with transparency, decisiveness, and fairness. Including, the internal auditors should adhere to the core values of ethical standards as the government officials. Internal auditors should be invited to attend internal and external training courses, such as training on the Ministry of Finance rules on standards and practices of internal audit for government agencies, guidelines for auditing and reporting in accounting systems to increase the skills and effectiveness of the audit work.