Factors Affecting Audit Efficiency of the Internal Audit Officer Army Internal Audit Office

Abstract

The objectives of this study were (1) to study knowledge factors; Internal audit capability and (2) internal audit ethics factors that affect the efficiency of the internal audit officer's auditing Army Internal Audit Office.  The sample group is internal audit officer Army Internal Audit Office, 108 people, using simple random sampling. Collect data from questionnaires and analyze statistical data Including frequency, percentage, mean, and standard deviation. and multiple regression analysis.

The results of the study found that (1) overall, knowledge factors Internal audit capability at a high level Ethical factors of internal auditing was at a high level and found that the efficiency of auditing of internal audit officers Army Internal Audit Office at a high level. Results of testing (2) hypothesis found that Knowledge factors Internal auditing competence is auditing skills. And knowledge in auditing has a positive effect on the auditing efficiency of internal audit officers in the Royal Thai Army. Army Internal Audit Office In terms of work, it is up to standard. and found that knowledge in auditing It has a positive effect on the auditing efficiency of the Royal Thai Army's internal audit officers. Army Internal Audit Office In terms of work, it is up to standard and in terms of timeliness. The ethical factor of internal auditing is confidentiality. And their ability to perform their duties has a positive effect on the auditing efficiency of the Army internal audit officers. Army Internal Audit Office In terms of work, it is up to standard. Concealment It has a positive effect on the auditing efficiency of the Royal Thai Army's internal audit officers. Army Internal Audit Office Reliability And the ethical factor of internal auditing, namely objectivity, has a negative impact on the efficiency of auditing. Timeliness Statistically significant at the 0.01 level