prime objective of this study is to explore the crucial causes lead to ineffectiveness of the internal
control and auditing systems in detecting corruption risks in Northern Thai local administrations. This
study was investigated through local administration internal auditors in North of Thailand by using a valid
questionnaire and semi-structured interviews. Descriptive statistics and factor analysis were used for
analysing the questionnaires while a phenomenological research approach and content analysis based on
Bandura’s theory of moral disengagement were used for analysing the interview transcripts. As a result
of this study discovered that various factors contribute to the weakness of Northern Thai local administration
internal auditing systems in detecting common risks consist of the lack of independence of internal auditing
systems and teams which is difficult to achieve the determined internal auditing goals; a lack of officials’
cooperation and interest with internal control system especially from administrators and audited
To date, the problem of Internet security has been the domain of international law scholars with expertise in use of force questions. They have sent the message that the Internet may be protected through military force or the threat of military force, analogizing to Cold War deterrence strategy. Governments have followed this modelling, pouring resources into the military for keeping the Internet safe and for taking advantage of what it offers to attack opponents. Doing so has required strained analogies of cyber-attacks to conventional kinetic attacks. The Internet is now far less secure than before there was a Cyber Command or a NATO CCDCOE. It is time, therefore, to turn to cyber disarmament and a focus on peaceful protection of the Internet. The motto should be: a good cyber defence is good cyber defence.