Abstract
Title Guidelines for increasing Internal Audit Efficiency of Royal Thai Air
Force with Audit Command Language (ACL) program
Field Politics
Name GpCapt. Kraisorn Chanruang Course National Defense College Class 57
The purpose of this research were to study the implementation of Internal Audit
Efficiency of Royal Thai Air Force with Audit Command Language (ACL) program Compared
to currently used methods of the past and to guidelines the way to increase Internal Audit
Efficiency of Royal Thai Air Force with Audit Command Language (ACL) program in the future.
The audit and regulations related to the audit were reviewed. This qualitative research data
were collected data with in-depth interviews from expert / stakeholders and documents which
were related.The results of this study indicated that such programs are effective in monitoring
data quickly and easily. Reducing the time to check and verify the quantities. The limitation of
this program were ; there is a high cost , takes time to develop the auditors worker and to
enhance personnel user feedback program. The suggestion of this research based on research
results were ; the Internal Audit Department of the Air Force personnel should be able to use
the program and the auditors should able to access to information at all levels and should
have a monitoring system for the program.
