FACTORS AFFECTING THE PERCEPTION OF THE ROLE AND RESPONSIBILITIES OF INTERNAL AUDITORS IN REGIONAL GOVERNMENT AGENCIES IN NAKHON SAWAN PROVINCE

Abstract

This quantitative research aimed to examine: 1) the level of perception regarding the roles and responsibilities of internal auditors in regional government agencies in Nakhon Sawan Province, 2) the differences in perception classified by personal factors, and 3) the perceptual factors influencing such perceptions. The sample consisted of 147 personnel responsible for finance, accounting, and procurement in regional government agencies, selected using proportional stratified random sampling. Data were collected using a structured questionnaire with a reliability coefficient of 0.95. The data were analyzed using frequency, percentage, mean, standard deviation, one-way ANOVA, and multiple regression analysis.

The findings revealed that: 1) The overall perception level regarding the roles and responsibilities of internal auditors in regional government agencies in Nakhon Sawan Province was found to be at the highest level. When analyzed by specific aspects, both assurance activities and consulting activities were perceived at the highest level, 2) The sample groups with differing personal factors—such as age, education level, work experience, and type of personnel—showed no significant differences in their perception of internal auditors' roles and responsibilities, 3) Stimulus characteristics, motivation, and feelings or attitudes were perceptual factors that had a high level of influence on the perception of internal auditors’ roles and responsibilities in regional government agencies in Nakhon Sawan Province.