Development of Internal Audit Report Status Tracking System: A Case Study of University of Phayao
Keywords:
Tracking system, System development cycle, Internal audit, Internal auditor, University of PhayaoAbstract
This research aims to: 1) design an internal audit report status tracking system, 2) develop the internal audit report status tracking system, and 3) evaluate the internal audit report status tracking system of the Internal Audit Unit at the University of Phayao. The research sample consisted of 12 purposively selected participants, categorized as follows: 1) six system users, including four internal auditors, one head of the Internal Audit Unit, and one executive; 2) three information system experts; and 3) three internal audit experts. The research instruments included three types of questionnaires: 1) a satisfaction assessment questionnaire, 2) an information system efficiency evaluation questionnaire, and 3) an innovation quality assessment questionnaire. Data analysis was conducted using mean, percentage, and standard deviation. The results revealed that users had the highest level of satisfaction (x̅ = 4.64, S.D. = 0.62). The efficiency of the information system was rated at the highest level (x̅ = 4.95, S.D. = 0.08), and the research innovation quality had an Index of Item-Objective Congruence (IOC) of 0.82. In conclusion, the internal audit report status tracking system of the Internal Audit Unit at the University of Phayao is a high-quality innovation suitable for internal audit operations and is effectively functional.
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