INTERNAL AUDIT


MAHASARAKHAM UNIVERSITY

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Contact Data : Internal Audit MSU

Philosophy

         The Internal Audit Office places emphasis on new and innovative concepts to build organizational confidence.


Vision

         The Internal Audit Office provides information and support to continually strengthen Mahasarakham University's administration towards international standards throughout the University.


Mission

         The mission of The Internal Audit Office includes the following:
1.   Strengthening, supporting, controlling and supervising systems.
2.   Assuring the University performs with equity and the provision of independent consultation
3.   Aiming to develop and add value to University organizations.


Organization

The Internal Audit Office is comprised of the following units:

1. Internal Audit Section

     a.Internal Control Unit
     b.Internal Audit Unit Unit
     c.Internal Control and Audit System Unit

2. General Administration Unit

 

Authority and Duties

  1. The Internal Audit Office is responsible for auditing the operations of all audited units within Mahasarakham University. It has the authority to access information, personnel, assets, and locations, as well as to request documents, evidence, and any relevant information concerning the operations of the audited units, for the benefit of internal auditing.

  2. The Internal Audit Office is responsible for reviewing the operations of the audited units to ensure compliance with the Ministry of Finance’s regulations on internal control standards and guidelines for government agencies, including policies, procedures, internal control systems, and risk management. It also provides consultation and recommendations to the audited units.

  3. The Internal Audit Office must perform its duties and provide internal audit opinions to the President and the administration independently, with no conflict of interest in the activities being audited. It must be free from interference in its operations from the President, the administration, or any individual. Additionally, internal auditors should not serve as members of any committee within the university or its affiliated units that could affect their independence in performing duties or expressing opinions. They must also refrain from auditing any work they previously managed or performed within one year prior to the audit.

  4. In cases where it is necessary to engage experts to participate in the audit, the Internal Audit Office must propose the scope and details of the work, qualifications of the contractor, the duration of the work, expected outcomes, and the contractor’s project proposal for approval by the President. The expert must maintain the same level of independence and neutrality as internal auditors of the Internal Audit Office.

  5. Audit operations must be conducted in accordance with the approved annual audit plan.


Guidelines for Consultation

Internal Audit, Mahasarakham University

1.The unit has issues or problems that require consultation.

2. Contact the Office of Internal Audit via:

3. Internal Audit receives and reviews the issues in order to find possible solutions for the consultation request.

4. Internal Audit holds a joint meeting to find solutions to the consultation issues and informs the unit of the results.

5. Internal Audit monitors the resolution of the consultation issues and reports to the administrators.

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