Research Method
There were two stages to the research – an anonymous survey and interviews with Northern Thai local administration internal auditors. A questionnaire survey focused on the systemic aspects as to why Thai local administration internal auditing was ineffective. The number of questionnaires will be mailed to sampled internal auditors in North of Thailand with the help of a formal association of Thai local administration. It was responded by 98 randomly selected Northern Thailocaladministrationinternalauditorsfrom120 questionnaires sent as they are also members of the Local administration Internal Auditors Association. Recipients of the questionnaire were asked to answer the questions as well as to volunteer for a semi-structured interview with one of the researchers. The purpose of the interviews was to examine attitudinal aspects, specifically how promotion prospects, motivation, ethical practices, understanding of internal auditing objectives, understanding of the methods of corruption and administrators’ cooperation with internal auditors influenced attitudes. Six respondents volunteered and were independently interviewed.
Questionnaire was created and already checked reliability and validity before undertaking the actual data collection. Data was coded and checked for accuracy by an independent researcher and then analysed using descriptive statistics and factor analysis while interview data was analysed using NVIVO. Transcripts were thematically analysed through content analysis and further expounded using a phenomenological research approach. The phenomenological research explains a situation as perceived by the individuals in that situation (Berg, 2007; Durfee, 1976). This approach abstracts out the themes and key issues. Commonly, two types of themes are found: those that occur
Research MethodThere were two stages to the research – an anonymous survey and interviews with Northern Thai local administration internal auditors. A questionnaire survey focused on the systemic aspects as to why Thai local administration internal auditing was ineffective. The number of questionnaires will be mailed to sampled internal auditors in North of Thailand with the help of a formal association of Thai local administration. It was responded by 98 randomly selected Northern Thailocaladministrationinternalauditorsfrom120 questionnaires sent as they are also members of the Local administration Internal Auditors Association. Recipients of the questionnaire were asked to answer the questions as well as to volunteer for a semi-structured interview with one of the researchers. The purpose of the interviews was to examine attitudinal aspects, specifically how promotion prospects, motivation, ethical practices, understanding of internal auditing objectives, understanding of the methods of corruption and administrators’ cooperation with internal auditors influenced attitudes. Six respondents volunteered and were independently interviewed.Questionnaire was created and already checked reliability and validity before undertaking the actual data collection. Data was coded and checked for accuracy by an independent researcher and then analysed using descriptive statistics and factor analysis while interview data was analysed using NVIVO. Transcripts were thematically analysed through content analysis and further expounded using a phenomenological research approach. The phenomenological research explains a situation as perceived by the individuals in that situation (Berg, 2007; Durfee, 1976). This approach abstracts out the themes and key issues. Commonly, two types of themes are found: those that occur
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