Development of internal audit model for information technology for service units under the Office of the Permanent Secretary, Ministry of Public Health.

Abstract

      This action research aimed to develop an internal IT audit model appropriate for the context of service units under the Office of the Permanent Secretary, Ministry of Public Health. The effectiveness of the developed model was assessed by measuring the results from the recommendations obtained from the implementation of the auditing tools. The sample consisted of three levels of organizations (regional hospitals, provincial hospitals, and community hospitals). Fifteen clusters were selected, based on those that had participated in the project or had essential data for the research, to represent each level of the study. Data were collected using an IT audit guideline, internal and external environment analysis (SWOT Analysis), and questionnaires. A mixed method was used to analyze qualitative data using content analysis and quantitative data using descriptive statistics, using frequency, percentage, mean, standard deviation, maximum score, minimum score, and Pearson Product Moment Correlation Coefficient.

      The study found that, by integrating with systems theory, the CHANG-IT Audit Model for information technology internal auditing can apply the concept of open systems to audit management, taking in inputs from the environment, such as data, risks, and ever-changing technologies, through a process of auditing and providing feedback to improve the efficiency of service unit systems. The study further developed this concept by transforming the general management system into an "Integrated Audit System," a new innovation that truly reflects an open system, enabling data exchange and mutual learning between hospitals at all levels. This demonstrates the application of systems thinking concepts to the context of internal auditing within service units under the Office of the Permanent Secretary, Ministry of Public Health. Furthermore, it was found that the application of modern technologies such as AI, RPA, and data analytics dashboards to the audit process supports the concept of "Digital Transformation," elevating traditional auditing practices from reactive document-based and post-audit to proactive auditing, capable of predicting and alerting on risks in advance.