การพัฒนากระบวนการตรวจสอบภายในของสำนักงาน เขตพื้นที่การศึกษาประถมศึกษาเชียงใหม่ เขต 5

Abstract

This independent study aimed at analyzing the development of internal audit process of Chiang Mai primary educational service area office 5 according to the government internal audit process quality assurance project. The area of the study includes international standard for the professional practice of internal auditing, standards for internal auditing and ethics of government internal auditors, and guidelines for government internal auditing quality assurance of Chiang Mai primary educational service area office 5 to set the pattern for internal audit process development of Chiang Mai primary educational service area office 5. The researcher collected data from interviewing 10 personnel in the position of administrators in the status of auditors under Chiang Mai primary educational service area office 5. Moreover, data were collected from 86 officers and school administrators in the status of auditees under Chiang Mai primary educational service area office 5 via questionnaires. The results revealed that development guideline of internal audit process of Chiang Mai primary educational service area office 5 complied with the standard of government internal audit process quality assurance, missions, roles, and area context of the office which consists of qualification standards and performance standards. In terms of qualification standards, interviewees and questionnaire respondents gave importance to internal audit charter, the proficiency of internal audit performances, discretion in internal audit performances, continuous improvement of knowledge in the career, along with performance evaluation from other organizations. In terms of performance standards, interviewees and questionnaire respondents gave importance to the management auditing, operation auditing, and performance auditing to measured effectiveness of the performance. In terms of internal audit process, they gave importance to the audit plan and report of the results as it can be used to improve efficiency on administration and performance of the auditing unit. From the study, it was recommended that apart from the internal auditing quality assurance standards, internal auditors should improve knowledge in their profession to international standards in order to prepare for entering the ASEAN Economic Community (AEC). Furthermore, they should have versatile knowledge and learn to apply information technology system with internal audit. Internal audit process by participatory network also helps solving problem when the numbers of personnel are not enough. The internal audit manual should be created for training and better understanding on internal audit network. Moreover, using peer assist method can create strong knowledge in internal audit process which can be compared to the actual internal audit. In addition, the experiences can be exchanged while auditing among networks.