The Development of the Effectiveness Operation Internal Audit of Primary Care Unit Roi Et Hospital Network

Abstract

Purpose : To study the problem, develop and evaluate an effectiveness of internal audits of primary care units at Roi-Et Hospital network.

Study design : Action Research using the research process participatory action.

Materials and Methods : 54 of participants consisted of 18 sub-district health promoting hospitals. The sample were personnel working in finance, accounting and procurement in sub-district health promoting hospitals that using the purposive sampling method, and from March to August 2022. The instructional research were a general information interview form, a knowledge interview form, attitudes and behaviors in internal auditing. Descriptive statistics were used: frequency, percentage, mean and standard deviation, and inference statistics, Paired t-test.

Main findings : Most of the sample were female (79.6%), aged 46-55 years old (33.3%), marital status (64.8%), bachelor's degree or equivalent (63.0%), civil servant occupation (98.1%), public health officer/dental officer (35.2%), earning 30,001 baht or more per month (61.1%) Internal audit attitude and behavior was high (100.0%). The steps to develop effectiveness of internal audits in primary care unit network of Roi -Et Hospital consisted of; 1) context analysis, problem condition 2) knowledge inquiry. Behavioral attitudes 3) Capacity building 4) Manual preparation 5) Review form, and 6) Supervision, monitoring and evaluation. The sample had mean scores after training than before training (p<.001).

Conclusion and recommendations : Training and preparation of an internal audit guideline manual resulting in service units comply with rules, regulations and regulations more accurately.