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1. ??????? 1.2.3 ????????????????? ?? ???? (Operational Audit)
2. ??? ??? ??????
????????????????????????????????????????? ??????????? ???????????????
????????????????????????????????????????????????????????????????????????????????????????
?????????????????????????????????????????? (Efficiency) ?????????? (Effectiveness) ???????
(Economy) ???? ?????????? ????????????????????????? ????????????? ??????????????????????????
?????????????? ?
3. ????????????
????????????????? ?? ???? ???????? ??? ???????????????????????????? ?? ?? ????????
????????????? ?????????????? ?? ??????????? ?????????? ??????? ???????? ???????????? ??? ????
?????????? ?? ?? ???????? ??????? ??? ?????? ???? ??? ???? ???? ??????? ???? ?? ??????????? ??? ???
????? ?? ???? ??????????? ??? ???? ????????????? ???
4. ??? ??? ??? ????
????????????????? ?? ???????? ??????????????????? ?????????????????? ???????
??????????? ? ??? ???? ???? ???? ??????? (Condition) ????????? ???????/???????????????????? ????? ??????
??? ???? ????? (Criteria)?????? ??????? /?????? /????? ?? ?????? ??? ??????????????????????????? ??? ???
??? ??????????? ??????? ????? ????? (Criecria) ?????????????? ???? ??????? (Condition) ???? ??? ??/???????
(Effect) ??? ????(? Cause)???????????????? ???????????? (Recommendation)?????? ?? ??? ?????????? ?? ?? ??
???? ???????????????? ??????????????????? ??????? ????? ?????? ??? ? ??????? ??????? ?????????
?????? ?????? ? ??? ??? ??? ???? ??? ?? ?? ??????????? ?????????
5. ???? ?????????? ?? ????
1) ??????????????? ???? ?????????????? ?? ???? ?????????? ?????????????? ??? ???
??? ???????? ??????????????? ???/??????????? ??? ???? ????????????????????? ?????? ???
?????? ?????? ?????? ??????????????????? ????? ???? ????????????????????????? ????????? ????
คูม? อื การปฏบิ ตั ิงาน สำนักงานเขตพน้ื ทก่ี ารศึกษา
48 หน?วยตรวจสอบภายใน
