Internal Audit Guidelines for Network Partners

Abstract

This research is mixed-method research (quantitative and qualitative together) in different phases in all three stages: Phase 1, the study of the components of the internal audit guidelines of the parties of Ratchaburi Province; by analyzing the original work system, survey of related research papers and the needs of users; Phase 2, development of internal audit guidelines for parties of Ratchaburi Province using nominal group techniques (NGT); and Phase 3, instrumental audit by qualified personnel.

          Research results. Phase 1. Components of internal audit of network partners and the needs of practitioners; and Phase 2. Development of internal audit guidelines for network partners of Ratchaburi Province from NGT based on work efficiency improvement to increase productivity and ensure that resources are used economically and effectively. From the review, the composition of the internal audit contains many items. Our prototype is based on the internal audit guidelines of the Office of the Ministry of Public Health. There are 28 auditing topics and review forms, working papers, operational reports, and operational procedures, which are the needs of the practitioners. Our Internal Audit Guidelines for Network Partners to be easy to implement. Because it's easy Quick to use and is a pattern for use in the whole province of Ratchaburi.

          Phase 3: Examination of tools by experts to the internal audit guidelines of network partners of Ratchaburi province by the researcher from 5 experts. The result found that Internal Audit Guideline for Network Partners was: the appropriate was at a high level (average 4.34 ± 0.37 points), and the possibility of service was at a high level (mean score 4.37 ± 0.30 points). The internal audit approach of the network partners has the advantage that it is a tool for the operation of the hospital to achieve the objectives and efficient, fast, and not redundant.