Factors Affecting the Performance of Internal Auditing in Health Services Finance Under the Phitsanulok Provincial Public Health Office

Abstract

               The descriptive research aimed to study factor associated with the standard   for  internal   auditing   financial   among   health  service   unit. Population  were  184  health  personnel  officers  which  be appointed the financial workers in Sub-district health promoting hospital in Phitsanulok province  in  fiscal  year  2021 ,  and  sample  size  calculating  used  Daniel formula about 154 cases, and systematic random sampling was determine and data collected  by  questionnaires, data analyzed by  Pearson  product moment correlation coefficient.

               The result revealed that the internal auditing  financial  practicing among  health  personnel officers  including;  internal  auditing  planning , audit  characteristic  ,    resource  sharing  ,   audit  practicing  ,  reporting , monitoring ,  had mean  score with high level  (x̅ = 4.28  ,  S.D. = 0.380).  The standard  for  Internal  auditing  including  financial ,   financial  of  health unit ,  accrual account ,  monitoring  the  government  funding ,  had mean score  with  high  level  (x̅  = 4.50 ,  S.D.  = 0.385).   An  association  analyzed found  that  the  internal   auditing   financial   practicing   were  positively associated with the standard for Internal auditing  financial among health personnel officers in Sub-district health promoting hospital in Phitsanulok province with statistic  significantly  (r = 0.402 ,  p-value<0.001).  Thus ,  the chief   health  executive   should  be  support  an  appropriate  the  internal auditing team working as standard for Internal auditing and  coverage the step following.