Factors Internal Audit Structure Influencing to Internal Audit Report of Company in the Securities Exchange of Thailand

Abstract

The objective of this research is to test the effect from Internal Audit Structure that influenced quality of internal audit report from 126 internal auditors of the listed companies in Stock Exchange of Thailand. Questionnaire was used as instrument for collection of data such as average, standard deviation, Multiple Correlation Analysis and Multiple Regression Analysis.  The finding of the research results indicated that the Internal audit Structure in the department Independence influenced quality of internal audit report. Therefore, the manager of the listed companies in Stock Exchange of Thailand should give the department Independence for increase in quality of internal audit report, and for usefulness of the Internal audit structure are not in the listed companies in Stock Exchange of Thailand to develop their internal audit structure Influencing within internal audit structure Independence for increase in quality of writing the internal audit report for value addition to the organization