Development of internal audit models related to procurement and material management of agencies under the Office of the Permanent Secretary, Ministry of Public Health.

Abstract

      This survey research aimed to develop an internal audit model appropriate for the context of service units under the Office of the Permanent Secretary, Ministry of Public Health. The sample consisted of selected data units that were representative of the entire data unit or the research population. Purposive sampling was used to select individuals with knowledge and direct experience in relevant projects from 10 units within the internal audit plan. Data were collected through questionnaires. Data were analyzed using content analysis, percentages, means, standard deviations, maximum and minimum scores, Pearson's Product Moment Correlation Coefficient, and Chi-Square tests.

      The study results revealed that this internal audit demonstrated that the procurement management system of the central units of the Office of the Permanent Secretary, Ministry of Public Health, remained compliant but had not yet reached the integrated level. The use of a system-risk-based audit approach enabled the identification of structural weaknesses that were the root cause of the problem, not just individual errors. Overall, the sample group assessed the value gained from the internal audit with a high level of agreement (x̄ = 4.40, SD = 0.52). Overall satisfaction with the audit process was rated as very good (x̄ = 4.52, SD = 0.25). Audit methods appropriate to the organization's context were significantly positively correlated with the respondent's position (r = 0.677, p = 0.032). 2) Overall, audits that create value for the organization were significantly positively correlated with the respondent's position (r = 0.704, p = 0.023). 3) Audit methods appropriate to the organization's context were significantly positively correlated with audit participation (r = 0.659* p = 0.038). 4) Audit results can be used to plan the development of the entire procurement system, including linking with other related tasks, and were significantly positively correlated with audit participation (r = 0.704* p = 0.023). 5) Clear communication before and during the audit was significantly positively correlated with audit participation (r = 0.667, p = 0.035). 6) Audit methods appropriate to the context were significantly positively correlated with satisfaction with the audit process (r = 0.067, p = 0.032).