The Effect of Professional Internal Audit Characteristics on the Internal Audit Effectiveness in Higher Education Institution of Thailand

Abstract

The objective of this research was to test the impact among each of professional internal audit characteristics, including internal audit learning continuity, internal audit expertise, and professional motivation on the internal audit effectiveness of public higher education institutions in Thailand by using questionnaires as a tool for data collection. The population in this study was 202 internal auditors of public higher education institutions in Thailand, receiving 46 responses. Data analysis was used statistical software such as frequency distribution, percentage, mean, standard deviation and multiple regression analysis in response to the research hypothesis. The results show that the dimension of internal auditing expertist has positive impact with internal audit effectiveness. As for the internal audit learning continuity and professional motivation has not affect on internal audit effectiveness. Thus, internal audit should focus on developing skills to increase operational efficiency.