การประเมินคุณภาพงานตรวจสอบภายใน : กรณีศึกษาบริษัทประกันวินาศภัยแห่งหนึ่ง / ไพจิตร วงศ์จิตไพฑูรย์ =Quality Assurance Review in the Internal Audit Department : Case Study of an Insurance Company/Paichit Wongchitpaitoon
The purpose of this an independent study aims to study and assess quality audit of Internal Audit Department of an insurance company. The study applied evaluation from Quality Assessment Manual 2017: Internal Professional Practice Framework (IPPF) Aligned as material so as to draw an analogy between International Standard for the Professional Practices of Internal Auditing and suggest improving and developing the quality of internal audit activity. The quality assessment was provided by means of interview, observation, and review evidence for 4 segments: 1) Internal Audit Governance 2) Internal Audit Staff 3) internal Audit Management and 4) Internal Audit Process. The result shows that overall quality assessment of Internal Audit Department for the year 2018 is a good level. Internal Audit Department operates in compliance with International Standards for the Professional Practice of Internal Auditing and Code of ethics. The department performs both assurance and consulting services with independent and objectivity to comply with purpose, authority, and responsibility. Internal auditors have competency and improve themselves constantly. Considering the company’s objective, strategy, risk, and expected by stakeholders have great importance for audit plan as well as the results of works are communicated properly. Notwithstanding, I found some deficiencies, which have been concluded details and recommendations in Chapter 5 in order to prove useful for enhancing internal audit quality to correspond with Internal Professional Practice Framework (IPPF).
