The Study of Best Internal Audit Practices of Internal audit departments in Higher Education Institutions, Thailand
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Abstract
This research aimed to 1) study of the best internal audit practices of internal audit departments in higher
education institutions, Thailand; and 2) to compare with the best internal audit practices of internal audit departments
in higher education institutions, Thailand with difference of Institution of Education’s type, number
auditors, and operational time. Questionnaires were used as a research instrument. The statistics used for
data were mean, standard deviation, F-test (ANOVA and MANOVA),
The results of research are that the internal audit departments’ administrators of higher education institutions
in Thailand agreed with having the best internal audit practices as a whole and in aspects at a high level:
operational environment analysis, risk assessment integration, audit planning comprehension awareness,
audit review system efficiency, audit resource allocation effectiveness and internal audit report value.
The internal audit departments’ administrators with difference of Institution of Education’s type have difference
of the opinion with having the best internal audit practices as a whole and in aspect of operational
environment analysis, risk assessment integration, audit planning comprehension awareness, audit resource
allocation effectiveness and internal audit report value. And the internal audit departments’ administrators
with difference of operational time have difference of the opinion with having the best internal audit practices
as a whole.
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