This independent study aims to explore factors that lead to internal audit problems and obstacles of the government public organizations. Questionnaires with open and close-ended questions were used to collect data from 41 heads of internal auditors and internal auditors of 21 government public organizations. Data were analyzed with descriptive statistics which were frequency. percentage and mean.
The results showed that there were five main factors that cause problems. first,a majority of officers and staff handling internal audit do not have a proper background int the subject. Second, there are limited traings to cover the knowledge gap int internal audit. Third, the lack of cooperation and support from the auditees lengthen the time of auditing. Fourth, the shortage of staff and time can lead to poor audit reports. Finally, the suggestions or solutions from the internal audit team are not applied to the organization