PERCEPTION OF THE ROLES OF INTERNAL AUDITORS OF PERSONNEL TOWARD INTERNAL AUDITING EFFICIENCY OF LOCAL ADMINISTRATIVE ORGANIZATIONS IN LAMPANG PROVINCE

Abstract

This research aims to examine the perceptions of the internal auditor's role among personnel, which affect the effectiveness of internal audit operations in local government organizations in Lampang Province. It is a quantitative research project that uses a questionnaire to collect data from a sample of 350 civil servants from local government organizations in Lampang Province. The statistics used include frequency, percentage, mean, standard deviation, and simple regression analysis.

          The research results revealed that the overall level of perception of the internal auditor's role was high, with the following priorities: independence and fairness, ethical standards of internal auditors, and assurance services. The overall effectiveness of internal audit operations was also at a high level, ranked as follows: cost, time, and quality of work. The hypothesis testing indicated that perceptions of the internal auditor's role across all aspects significantly affected the effectiveness of internal audit operations at the 0.01 statistical level. It was found that 77.70% of the variance in operational effectiveness could be explained. The research leads to the recommendation that the knowledge, skills, and competencies of internal auditors be developed, and that clear guidelines and policies on their roles and responsibilities in local government organizations be established, to enhance understanding and acceptance of the role of internal auditors.