Good practices of internal audit that affect the achievement of internal audit objectives in Local Government Organizations in the Sriburin Provincial Group

Abstract

This research aimed to 1) study the level of good practices of internal auditing and the achievement of internal audit goals of local administrative organizations in Sri Burin Province Group and 2) study the level of good practices of internal auditing that affect the achievement of internal audit goals of local administrative organizations in Sri Burin Province Group. It is quantitative research. The sample consists of 240 internal auditors or those assigned to internal auditing. A questionnaire was used as the data collection tool. The statistics used were mean, standard deviation, and normal multiple regression. The research results found that 1) The overall level of good practice in internal audit was very high level of good practice. When considering individual dimensions, the average scores ranked from highest to lowest as follows: audit planning, knowledge and expertise, audit follow-up, audit reporting, independence and objectivity, and consulting and advisory services, respectively. In terms of the achievement of internal audit objectives in Local Government organizations within the Sriburin Provincial Group, the overall level was high. This encompassed two dimensions: quality of internal audit work and effectiveness of internal control. and 2) the good practices of internal auditing consisted of 4 aspects: internal audit planning, internal audit reporting, internal audit monitoring, and consulting and advice. This results in achieving the goal of internal auditing in local administrative organizations in Sri Burin Province were at the highest level, with statistical significance at the .05 level. The best predictor was the aspect of providing advice and guidance.