Relationship between Knowledge Management of Internal Audit and the Effectiveness of Internal Audit of Internal Auditors of Higher Education Institutions in Thailand

Abstract

The researcher conducted the relationship between knowledge management of internal audit and the effectiveness of internal audit of internal auditors of Higher Education Institutions in Thailand by collecting data from 90 internal auditors of Internal Auditors of Higher Education Institutions in Thailand. By useding questionnaires as an instrument. The statistics used for analyzing the collected data were t-test, F-test (ANOVA and MANOVA), a correlation analysis, a simple regression analysis, and a multiple regression analysis.

            The results showed that the internal auditors of Higher Education Institutions with having knowledge management of internal audit as a whole and in each of these aspects were at a high level, and the internal auditors of Higher Education Institutions with having the effectiveness of internal audit as a whole and in each of these aspects were at a high level. The internal auditors of Higher Education Institutions with different type of a educational levels, had different opinions on the knowledge management with having knowledge management of internal audit as a whole and in the aspects of data collecting and preparing information system. The internal auditors of Higher Education Institutions with different type of a educational levels, had different opinions on the effectiveness of internal audits management with having knowledge management of internal audit in the aspects of risk assessment and early warning. According to the analyses of relationships and the impacts, it showed that : 1) the knowledge management of internal audit in the aspect of brainstorming had positive relationships and impacts on the effectiveness of internal audit as a whole and in the aspects of the operation of internal audits, the operation and the follow up, the promotion of good governance, risk assessment and early warning, and giving knowledge, advice and counseling, and 2) the knowledge management of internal audits in the aspect of the preparation of information system had positive relationship and impact on the effectiveness of internal audit in the aspect of overall operation of internal audits.