Modern Internal Auditing Affecting Organizational Goals Achievement of Listed Companies in the Stock Exchange of Thailand
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Abstract
This study aimed to examine the relationship and effects of the modern internal auditing on the organizational goals achievement of listed companies in the stock exchange of Thailand. The research methodology consisted of data collection from 931 directors or heads of internal audit departments of listed companies in the stock exchange of Thailand. 359 participants have responded to the questionnaire. The statistics used for data analysis consisted of multiple regression analysis, simple regression analysis, and multiple regression analysis. The results showed that 1) the modern internal auditing regarding participatory internal audit planning, progressive and creative internal audit operations, knowledge integration and work modernization, and continuous reporting and follow-up evaluation has a positive relationship with the organization goals achievement of the companies in SET; 2) the modern internal auditing in the aspect of participatory internal audit planning, knowledge integration, work modernization, and continuous reporting and follow-up evaluation has positive impacts on the organization goals achievement of the companies in SET. Thus, the results indicate that modern internal audits help organizations reduce duplication and errors in working and achieve the set goals.
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