FACTORS AFFECTING SERVICE SATISFACTION OF THE INTERNAL AUDITUNIT: A CASE STUDY OF MUKDAHAN PROVINCIAL ADMINISTRATIVE ORGANIZATION, THAILAND

Sujitra  Nabchid; Kullanun  Sripongpun

Sujitra Nabchid Graduate Student of Kasetsart University, Thailand
Kullanun Sripongpun Department of Management, Faculty of Liberal Arts and Management Science, Kasetsart University, Thailand

Keywords: Internal Audit Unit, Service Satisfaction, Efficiency

Abstract

This study aims to investigate the influence of the internal auditor characteristics on the internal audit unit efficiency and the influence of the internal audit unit efficiency on the internal audit service satisfaction. 257 staffs who worked at Mukdahan Provincial Administrative Organization (MPAO) participated in the study. Data were analyzed using descriptive statistics (frequency, percentage, mean and standard deviation) and multiple regression analysis was used for testing hypotheses. Findings portrayed that the internal auditor characteristics had influenced the internal audit unit efficiency in all 4 dimensions including the audit planning, the examination, the audit reporting and the follow-up. In addition, it presented that 4 aspects of the internal audit unit efficiency had direct impact to the internal audit service satisfaction unit in all 5 areas namely equality service, updating service, continual service, sufficient service and progressive service. The results of this research can be applied as a guideline in a plan to increase the internal audit unit efficiency.