Motivational Factors and Workplace Environment Factors that Affect the Performance of an Internal Audit Agency within the Perspective of the Army Inspector in the Royal Thai Army

Abstract

This research aims to study the factors of Motivational factors and Workplace environment factors that affect the performance of an Internal Audit Agency within the perspective of the Royal Thai Army. This research is quantitative research. The independent variables studied were 1) work motivation factor and 2) work environment factor. The dependent variable is the performance of the internal audit function. The samples used in the study were financial officers affiliated with the Royal Thai Army. 3rd Army Area. Data were collected from the sample group using 200 questionnaires. Data were analyzed using descriptive statistics. Correlation coefficient analysis and multiple regression analysis in hypothesis testing. The results showed that Motivation factors include recognition for the work, responsibility for the work performed, the nature of the work performed, the progress of work, organizational and management policies. and compensation and benefits positively affect the performance of internal audit operations In terms of reporting on audit results and follow-up Promotion of good corporate governance Risk assessment and warning signaling and in the field of knowledge and advice and work environment factors, including participation in work relationship with colleagues and support from supervisors positively affect the performance of the internal audit unit The perspective of the inspector in the Army statistically significant at the 0.05 and 0.01 level.