Development of internal audit and internal control in unit under the Office of Public Health Samut Sakhon province Focus on effectiveness

Abstract

This research aims to development of internal audit and internal control in unit under the Office of Public Health Samut Sakhon province Focus on effectiveness Sample Used in this research is the work of internal audit. Department of Health. The experience of 1 year up to 60 people. Research tools A questionnaire on the development of internal audit and internal control. Department of Health. Strategic 44 items with the confidence of a questionnaire (Reliability). Was 0.974 Statistics used in the analysis are: Modeling and modeling of structural equations using descriptive statistics for frequency, percentage and standard deviation. The research found that Confirmation of Confirmation Elements of Personnel Variables The largest component of the strategy is the Strategy and the System. The weight of the component is 1.00. Knowledge Management Variables The largest component is processing and modifying the knowledge ( Processing) is 1.01 and the form of relationship between personnel. Knowledge Management And the effectiveness of internal audit and internal control personnel found to have a direct correlation to the effectiveness of internal audit and internal control is 0. 46, which is a positive relationship and a relationship somewhat. Personnel have direct influence on knowledge management. The variable transmission (Mediator) is 0. 36, and knowledge management. The direct effect on the effectiveness of internal audit and internal control is 0. 03 employees have an indirect influence on the effectiveness of internal audit and internal controls were 0 .36 x 0. 03 or 0. 011, so staff influence. This is consistent with the effectiveness of internal audits and internal controls. Combined with indirect influence by managing knowledge variable transmission equal to 0. 46 + 0. 011 = 0 .471, which is a positive relationship and a relationship somewhat. It can be concluded that the development model of internal audit and internal control. Department of Health. Good internal consistency with internal audit and internal control personnel with clear operational strategies. There is a systematic process. Together with knowledge management By processing and modifying knowledge. With the elements mentioned above. It will affect internal control and internal audit. Focus on effectiveness.