Factors Influencing the Effectiveness of the Internal Audit Function in Thailand

There is a dearth of research and absence of any research
model which identifies and examines the effectiveness of
IAF in the Kingdom of Thailand (Thailand). Accordingly, the
research conducted culminated in the construction of
conceptual and empirical IAF models, which should prove
useful to internal audit practitioners and academic
researchers in Thailand. The purpose of this dissertation is
to identify, measure, and evaluate factors that influence the
effectiveness of the internal audit function in Thailand.
Understanding the factors which influence internal audit
function effectiveness will help Thai internal auditors at all
levels (e.g. junior, senior, manager, and executive) improve
the efficiency, efficacy, and value of the function to their
companies and constituents. Main statistic tests were used
such as multiple regression, exploratory factor analysis, and
structural equations modeling (SEM). This study found that
three new factors (compliance with the Institute of Internal
Auditors (IIA) standards, use of a risk-based audit plan, and
presence of a quality assurance and improvement program)
have high influence to the internal audit function
effectiveness in Thailand.

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