The government sector has a duty to follow the government policy and be responsible for its own structure and also being subsidized by the annual government statement of expenditure for all operations. It has to be operated in the law that related to the government sector, to create the efficiency and effectiveness in administration. The executive has to use a tool for checking the operations, then the government sector has to establish the Internal Audit Unit for this responsibility.

     Later, the Council of Ministers concluded this issue on 17 August 1976 according to the Secretariat of the Cabinet’s letter no.สร 0201/ว 78, on 19 August 1976, “An Assignment of the Government Sector’s Internal Auditor”. This letter assigned to the government sector to establish the Internal Audit Unit, the Office of the Civil Service Commission to speculate the position, and the Comptroller General’s Department, Ministry of Finance to be responsible for controlling and improving the internal auditing standard in the professional practice. Therefore, the Ministry of Finance assigned its regulation about the government sector’s internal auditing, to assign the rules and responsibilities of the internal auditors.

     Suan Sunandha Rajabhat Institution, once it was under the supervision of the Council of Rajabhat Institution, there were the internal auditors who checked the budget disbursement and gave suggestions to the institution. Latter on 15 June 2004, it was announced to use the Rajabhat University Act 2004. Therefore, Suan Sunandha Rajabhat Institution was changed the state to be a juristic person named Suan Sunandha Rajabhat University.

     In 2006, Suan Sunandha Rajabhat University established the Internal Audit Unit which is under the head of government sector. It is responsible for checking the operations to follow the policy, law, regulation, instruction and the related Council of Ministers’ conclusion, and also giving the suggestions to the associates, according to the Ministry of Finance’s regulation about the government sector’s internal auditing. The first head of Internal Audit Unit was Mrs. Atchara Tawanchay, and now, Mrs. Praneeporn Boonprapasri is the acting-head of Internal Audit Unit.  


     To improve the internal auditing to increase the organization’s value.


      1. To be responsible for the university’s internal auditing and increase the organization’s value.
      2. Give suggestions to the audited sections.
      3. To improve the efficiency in internal auditing continually.


     To have a stable standpoint.


     Create trust and give suggestions equitably, independence and with quality.


     Know the others and ourselves.


     Give suggestion, advice and trust.