PERCEPTION OF THE INTERNAL AUDITS ROLE OF CIVIL SERVANTS OF PHRA NAKHON SRI AYUTTHAYA PROVINCIAL ADMINISTRATIVE ORGANIZATION

Abstract

Objectives of this research article were 1). To study the level of perception of internal auditor role, 2.To compare the perception of internal auditor role, classified by personal factors, level of education, government sector, and work experience 3. To study the relationship between factors of perception and perception of internal auditor role and 4. To study guidelines for developing the internal auditor role. Methodology was the mixed research methods. The populations for research were government officials of the Phra Nakhon Si Ayutthaya Province of 192 peoples, A tool used for quantitative research to collect data from the samples and the data were analyzed with frequency, percentage, mean, standard deviation, F-test, One-way Analysis of Variance The qualitative research, data were collected from document and by interviewing 13 key informants and analyzed the data by content descriptive interpretation.

Research results  revealed  that level of perception was differentiated by perception factors and were differentiated by the overall internal auditor role. The degree of education and work experience being a personal factor that resulted in differing opinions, but government factor was an individual factor that made opinions different and the factor of perception of internal auditor role had a positive relationship. For internal auditor role development guidelines; internal auditor should modify the operating model by the auditee should cooperate and support the operation of the internal auditor.