Abstract:
The objectives of this research were to study the factors that affect the success of internal audits and to offer a scenario of the future success of internal audits of the Royal Thai Police in the next decade (AD.2023-2032). This research is qualitative research using EDFR (Ethnographic Delphi Futures Research) which involves synthesizing content from documents and in-depth interviews with 21
experts who have experience in internal audits for both public, state enterprise, and private sectors. Data were analyzed by descriptive statistics, and the correspondence of the median, mode, and interquartile range were considered for finding consensus among experts. The research results found that the scenario of the future success of internal audits of the Royal Thai Police in the next decade (AD.2023-2032) consisted of 3 main factors and 14 supporting factors. The main factors were as follows: 1) the strategic factor within the organization with a total of 6 supporting actors, namely, personnel, audit operations, information systems, organizational structure, policies, goals and objectives of the organization, and organizational development to focus on audit efficiency in a systematic and flexible manner; 2) the quality factor of internal audits with a total of 3 supporting factors such as management expectations, expectations of service recipients, quality expectations of regulatory agencies to focus on satisfaction, and efficiency in providing services that are convenient, fast, and meet the needs of service recipients; and 3) the success factor of internal audits with a total of 5 supporting factors such as personnel characteristics, organizational culture, information systems, teamwork, and policy focusing on job success as well as safe, fast, and efficient information technology systems. This is to serve as a guideline for the management and internal audit operations to be successful according to operational standards and goal achievements. There is an appropriate supervision and policy setting in line with the IA SSQ MODEL which is a model used for the management and internal audit operations that will lead to the success of internal audits of the Royal Thai Police by focusing on the importance of 9 aspects.