Internal Audit Process of the Subdistrict Administrative Organization in Nakhon Sawan Province

Abstract

Abstract

This study aims to: 1) examine the context of internal auditing in Subdistrict Administrative Organizations (SAOs) in Nakhon Sawan Province, and 2) study the internal audit process of these organizations. This qualitative research collected data from key informants, including SAO executives and internal audit officers from all 8 organizations, selecting 24 participants through purposive sampling. Data were gathered from documents and semi-structured interviews and analyzed using inductive content analysis.

The study found that the internal audit context is under the supervision of the local administrative chief officer, with a clearer framework established since 2014 through the creation of a charter and operational manual. Practices emphasize adherence to ethics and integrity to ensure audits are independent, transparent, and reliable. Internal auditing serves as a key mechanism to promote good governance, prevent corruption, and enhance public sector efficiency. The internal audit process consists of four main steps: (1) Audit planning –setting objectives, assessing risks, and preparing annual audit plans; (2) Audit execution – preparing, collecting data, evaluating, and drafting preliminary reports; (3) Reporting – analyzing findings, preparing reports, and disseminating results; and (4) Follow-up – planning and conducting follow-ups, with recommendations for long-term prevention.