ABSTRACT
Title : Internal Audit Development Guidelines of Royal Thai Aide-DeCamp Department
Field : Military
Name : LT.Gen. Pornchai Khaosabai Course NDC Class 59
Internal audit is an important tool of management in performance
appraisal and internal control. Internal audit of Royal Thai Aide-De-Camp Department
is focusing on transparency, traceability, good government in accordance with
government service and adding value to the organization. Clear operational
guidelines help supervise and monitor performance with international standard. The
role of internal auditor is changed from detecting error and mistake to supporting
work accomplishment which is the objective of management. This is called audit for
management. Computer and modern technology is being used to develop risk
management and supervision which can overall promote efficiency improvement.
Royal Thai Aide-De-Camp Department is an organization that adopts technological
operating system. Restructuring of internal audit division, expanding audit scope by
applying information technology, human resource development in terms of Defense
regulations will help solve the problems that are being encountered.
Independency and professionalism are necessary for the development of
internal audit division of Royal Thai Aide-De-Camp Department. Audit team must be
knowledgeable and strictly comply to the rules and procedures to reduce
unexpected risk that is possible to happen. Unambiguous guidelines which is
conformance to international standard can help enhance operators’ confidence.
Together with audit result will be useful for management in efficiency development
and improvement of Royal Thai Aide-De-Camp Department in the future.
