ATTITUDE TOWARDS INTERNAL AUDITS AND INTERACTION BETWEEN AUDITORS AND THE AUDITING UNIT UNDER THE ROYAL THAI POLICE

Abstract

          The objectives of this research were to (1) study the Attitude of board on internal auditors of the Royal Thai Police and board on Division of Provincial Police in Ubon Ratchathani (2) study the interaction of Internal Auditor of the Royal Thai Police and Inspector’s Division of Provincial Police in Ubon Ratchathani and (3) Suggestion for interaction in the internal audit system. The researcher methods were qualitative research methods, Base on semi-structured selection interview, of which the content validity was tested. The key informants are divided into 2 groups, which are 1) Police officers at the executive level and operational level in internal audit performing their duties in the police station. and 2) A group of police officers perform internal inspections at Ubon Ratchathani Provincial Police Division. By key informants in this research totally 63 polices.

The research results showed that: 
          (1) From the perspective of the management of the internal audit department Internal Audit Office Royal Thai Police Is an agency that is responsible for internal audit of various departments under the Royal Thai Police. From the examination, it was found that the impact on trust in public administration Partly because officials who lack knowledge and understanding about laws, regulations, cabinet resolutions Commands and various commands as well as relevant operational procedures. The management has realized the importance of the internal control system. In order to effectively control the organization management 2) Direct interaction with internal auditors and auditors must have direct communication and interaction with auditors and auditors. And 3) Suggestion for interaction in the internal audit system, the internal auditor must use the principles of internal auditing for internal auditors. There are principles regarding appointments, operations, cash counting, opportunities, notification of inspection results. Human relations, behavior, acceptance of benefits.