Title The research on the guideline for development Performance
Audit of the internal audit of The Ministry of Defence.
Field Military
Name Maj.Gen. Kiatsakun Chantana Course NDC Class 65
The objective of this research is to identify current pain points operational
audit flow process and aim to develop the work flow to make Performance auditing
more efficient. This research will apply survey research method to collect the data
and apply descriptive research to present the result. Researcher has determined
the simple random sampling which will use 150 staffs as a sample group for
collecting the data by using questionnaire as a tool and analyse by using statistical
methods which are Mean and Standard Deviation from the computer program to
calculate these figures. The result can be summarized following this.
The main samples are Female which more than 5 years of working
experience in internal audit department. According to the result from survey, we can
identify that the major issue is the tracking report. Moreover, the other issue on
the internal auditor is the limitation on the knowledge in construction engineering
area, uncooperating from the department that have been audited.
The development plan of Performance Audit of the internal audit of The
Ministry of Defence is to developing the tracking report during the auditing process
that timeline and the key information to the supervisor needed to be improved.
The key development plan that auditors require is to focusing on
the training program that the topic should cover the key method, the flow process
and related topics.
