Personal and Organizational Characteristics Affecting the Needs of Professional Development of Internal Auditors in the Thai Government Agencies

Abstract

The objective of this study was to investigate personal and organizational characteristics that may affect the needs of professional development of internal auditors in the Thai government agencies. This study used internal auditors of government agencies in Thailand as a sample. The sample was selected by sample random sampling of 313 internal auditors and the instrument was questionnaires. The factors affect the professional development needs consist of personal characteristics, such as age, education, position and working experience. The organizational characteristics, which consist of executive support, rules and regulations and return, also affect the professional development needs. Data analysis is utilized by multiple regression analysis. The results indicate that age has a negative effect on the professional development needs of internal auditors, while education have a positive effect on the professional development needs of internal auditors. Moreover, rules and regulations and return have a positive effect on professional development needs of internal auditors. When we divide sample according to the need of professional development of internal auditors, the results indicate that age has a negative effect but return has a positive effect on the higher education. Moreover, education and executive supports have a positive effect on training/seminar. Rules and regulations also have positive a positive effect on self-study.