The Effects of Internal Audit Standards on the Efficiency of Internal Auditing of Provincial Administrative Organizations in Thailand

Abstract

This research aimed to test the impact of internal audit standards on the efficiency of internal audits of Provincial Administrative Organizations in Thailand. The people were the Provincial Administrative Organizations in Thailand. The samples were internal auditors recruited from 73 Provincial Administrative Organizations in Thailand. The research instrument was a questionnaire. The descriptive statistics for data analysis were mean and standard deviation, while inferential statistics for hypothesis testing were multiple correlation analysis and multiple regression analysis.

The results showed that internal audit standards had a positive correlation with the efficiency of internal audits of Provincial Administrative Organizations in Thailand at the significance level of .01. It was found that internal audit unit qualification standard showing the positive effect on internal audit efficiency of Provincial Administrative Organizations in Thailand was Internal Audit Charter. It was also found that internal audit performance standard showing the positive effects on internal audit efficiency of Provincial Administrative Organizations in Thailand were internal audit performance at the significance level of .01, followed by internal audit performance planning and the nature of internal audit work at the significance level of .05.