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The primary purposes of this research are 1) to determine risk management problem of cooperative auditors and the farmer group in Yala province, and 2) to study the strategies of solving risk management problem of auditors cooperative and the farmer group in Yala province. This qualitative study uses the focus group. Key informants are 7 auditors and cooperative group in Yala province. The results of the research showed that; risk management problem of auditors and the farmer group Yala province has three aspects: 1) Preliminary activities of establishing an annual audit plan and action plan, 2) Internal auditing operations fieldwork, and 3) reporting and monitoring.
Model for risk management problem of cooperative auditors and the farmer group in Yala Province is purposed. Should give priority to the formulation of strategies in formulating consistent audit plans, operation manual, auditing quality control standard system by CAQC's of the Cooperative Auditing Department. Moreover, the assignment of audit plan depends on the audit experience. Meanwhile, the auditor uses working paper and the software package for risk analysis of internal control systems for interim and final audits. However, the auditor should recognize the strategy of eliminating arguments with cooperative executives in the audit report process. In addition, the auditors emphasize to communication, by using strategies to create cooperation with provincial cooperative agencies to give advice and continuously monitor the financial statements of cooperatives. The research results can be used as follows; cooperative auditors and farmer groups are able to use modern technology to help analyze the risks of cooperatives and farmers' groups. And exchanges of knowledge with cooperative auditors and agricultural groups which can help the audit work more efficient.
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