Factors of Internal Auditors’ Characteristics in the Digital Age in Thailand
Keywords:
Factors of Internal Auditors, Internal Auditors’ Characteristics, Digital Age in ThailandArticle InfoReceived 5 December 2023Revised 23December 2023Accepted 24December 2023Available online 31December 2023Abstract
A study on the factors of internal auditors’ characteristics in the digital age in Thailand is a surveyresearch using a quantitative descriptive method, and a questionnaire as an instrument for data collection. The samples were administrators of the companies registered withthe Stock Exchange of Thailand (SET), the Market for Alternative Investment-MAI and groups of internal auditors. The statistics for data analysis were descriptive statistics consisting of percentage, mean and standard deviation including confirmatory factor analysis or CFA, system equation model-SEM. The model fit was assessed and it was found that the indexesofcongruence of the model were: Chi-Square = 611.016, CMIN/df. = 1.089, CFI = 0.995, GFI = 0.903, IFI = 0.995, NFI = 0.941, AGFI = 0.836, RMSEA = 0.019และRMR = 0.021.The results of theanalysis of the factors of internal auditors’ characteristics in the digital age in Thailand werestatistically significant at level 0.01,namely : 1) those registered withSET having the most influences werecharacteristics of the internal auditors, followed by professionalism, work performance, digital skills, leadership and communication, and ability in handling changing environment respectively; 2) those registered with the Market for Alternative Investment-MAIhaving the most influencesconsisted of work performance, followed by professionalism, characteristics of internal auditors, digital skills, leadership and communication, and ability in handling changing environment respectively;3)those within the groups of internal auditors themselves having the most influences, namely: characteristics of the internal auditors, followed by professionalism, work performance, digital skills, leadership and communication, and ability in handling changing environment respectively.
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