Factors Affected the Internal Audit Excellence Capability:Empirical Evidence from Hotel Businesses in Thailand

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Wanvipa - Khammongkol
Kornchai Phornlaphatrachakorn
Suparak Janjarasjit


The purpose of this study is to discuss the concepts of factors that affect capability of internal audit from being excellence in Hotel in Thailand. Research population were internal audit director and manager of three to five-star hotels in Thailand totally 1,477 hotels. The research instrument was the questionnaires which ask about the factors affecting the internal audit's capability from being excellence of hotel businesses in Thailand. The questionnaire was mailed directly to people who have been appointed as internal auditors or the chief directors of the internal audit manager of business hotels in Thailand. There are 290 returned questionnaires that are used in this analysis.  The data are analyzed using descriptive statistical methods and Ordinary Least Squares (OLS) regressions have been used for testing the hypotheses. The results indicated that there were a significant positive influence between the factors in the internal audit department and the internal audit excellence capability, including: internal audit well-roundedness, innovative culture, technology complementarity and competitive complexity. Finally, contributions and suggestions were also provided for further research.

การศึกษานี้มีวัตถุประสงค์เพื่อศึกษาแนวคิดและอภิปรายผลของปัจจัยที่มีอิทธิพลต่อศักยภาพความเป็นเลิศการตรวจสอบภายในของฝ่ายตรวจสอบภายในจากธุรกิจโรงแรมในประเทศไทย ประชากรที่ใช้ในการวิจัย ได้แก่ ผู้อำนวยการหรือผู้จัดการฝ่ายตรวจสอบภายในของโรงแรมที่มีระดับมาตรฐานสามถึงห้าดาวในประเทศไทยจำนวน 1,477 โรงแรมเครื่องมือที่ใช้ในการวิจัยได้แก่ แบบสอบถามเกี่ยวกับปัจจัยที่มีอิทธิพลต่อศักยภาพความเป็นเลิศการตรวจสอบภายในผู้ตอบแบบสอบถามได้แก่ผู้อำนวยการตรวจสอบภายในหรือผู้จัดการฝ่ายตรวจสอบภายในโดยแบบสอบถามที่ส่งกลับมาทั้งหมดจำนวน 290ฉบับถูกใช้ในการวิเคราะห์นี้ การวิจัยใช้การวิเคราะห์ข้อมูลโดยใช้สถิติบรรยายและเชิงพรรณนาและการวิเคราะห์ความถดถอยในการทดสอบสมมติฐานการวิจัย ผลการวิจัยพบว่า ความรอบรู้ที่ดีของการตรวจสอบภายใน วัฒนธรรมเชิงนวัตกรรม ความสมบูรณ์ของเทคโนโลยี และความซับซ้อนในการแข่งขัน มีอิทธิพลในเชิงบวกกับศักยภาพความเป็นเลิศการตรวจสอบภายในอย่างมีนัยสำคัญทางสถิติ ท้ายที่สุดในการศึกษาวิจัยครั้งนี้ได้มีข้อเสนอแนะและแนวทางในการวิจัยในอนาคต


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Author Biographies

Wanvipa - Khammongkol, Doctor of Philosophy Program in Accounting

Faculty of Business Administration and Liberal Arts,


Rajamangala University of Technology Lanna Nan,


        59 M.13  Fai Kaeo Sub-District, Phu Phiang District, Nan


       Province 55000, Thailand



Kornchai Phornlaphatrachakorn, Mahasarakham Business School, Mahasarakham University

Mahasarakham Business School, Mahasarakham University, Kantarawichai, Mahasarakham 44150

Suparak Janjarasjit, Mahasarakham Business School, Mahasarakham University

Mahasarakham Business School, Mahasarakham University, Kantarawichai, Mahasarakham 44150


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