Factors in digital age affecting the efficiency of internal auditing

Main Article Content

ํYanisa ๋Janchai
Panarat Panmanee
เมตตา เสมสมบูรณ์
ขวัญหทัย มิตรภานนท์

Abstract

The purpose of this paper was to study factors affecting the effectiveness of internal auditing in the digital age, Consists of the qualifications of internal auditors, internal audit process, support from auditors and to utilize technology. The survey sample consists of 129 samples, who had been audited by company’s internal auditors and internal auditors. Data was gathered by an online questionnaire.


            The results show that the effectiveness of internal auditing            was affected significantly by qualifications of internal auditors, internal audit process, support from auditors and to utilize technology. The support from the auditor depends on the organization's perception about the importance of internal auditing. It was also found that the qualifications of internal auditors and to utilize technology by internal auditors and auditors depends on the nature of internal audit work that varies in each organization.


            The benefit of this paper may useful for organization realize the importance of internal audit plan that covers the ongoing workflow in monitoring. As well as enhancing the quality of internal audits to be able to achieve the organization’s objective.

Article Details

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ResearchArticles

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