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??????? 1 ?????? ??????? ?? 6
???????? ??????? ?? ???? ????????????? 9
Flow Chart ?????? ?????????? ????????????? 19
??????? 2 ???? ?? ????????????????? ??? 21
27
1. ??????????????? 32
1.1 ?????????? ??????????????????????????????? ????????? ?
1.1.1 ???????????????????????????? 34
1.1.2 ?????????? ????????? ? 41
1.2 ????????????? ???????????????????? ???????????? ?????????????????? 48
54
??????? 63
1.2.1 ??????????????????????? ?? (Financial Audit) 69
1.2.2 ???????????????????????????????? (Compliance Audit) 76
1.2.3 ??????????????????????? (Operational Audit) 79
1.2.4 ??????????????????????? (Performance Audit)
1.2.5 ?????????????????? (Information Technology Audit) 84
1.2.6 ??????????????????? (Management Audit) 95
1.2.7 ??????????????? (Special Audit) 101
1.3 ???????????????
2. ??????? ????????????
2.1 ????????? ??????????????????
2.2 ????????? ??? ??????????????????
3. ?????? ??????????????
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คู?มอื การปฏบิ ัตงิ าน สำนกั งานเขตพืน้ ท่กี ารศกึ ษา
หนว? ยตรวจสอบภายใน 115
