Independence of Internal Audit and Goal Achievement: An Empirical Investigation of Higher Education in Thailand
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Abstract
The purpose of this paper is to investigate the relationship between independence of internal audit (programming, investigative and reporting) and goal achievement of higher education in Thailand. The questionnaire was used as a tool for collecting the data from 57 director of internal audit of higher education in Thailand. The statistics used for data analysis were multiple relation analysis and multiple regression analysis. The study results revealed that: independence of internal audit in terms of programming, investigative had a positive relationship and affect goal achievement. Therefore, higher education institutions should give priority to independence from internal audits which reduces both internal and external risks leading to achieving organizational goals.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License
