School of Accountancy, Sripatum University

  • พรชัย วีระนันทาเวทย์ คณะบัญชี มหาวิทยาลัยศรีปทุม
  • สุรีย์ โบษกรนัฏ คณะบัญชี มหาวิทยาลัยศรีปทุม
Keywords: Internal Audit, Modern Internal Audit


Internal auditing refers to independent assurance and consultation activities, aimed to added value and improved the operations of the organization. It helps the organization achieve the objectives for added value, improved the effectiveness of the risk management process, systematic control, and supervision. Internal audit according to modern concepts can be divided into 7 major categories which were financial auditing, operational inspection, administrative review, compliance check, information technology examination, special inspection, and another inspection. The components of internal control based on the concept of the COSO 2013 include the Internal Control-Integrated Framework consist of 5 related factors which were control environment, risk assessment, control activities, information and communication, and monitoring activities. Therefore, the key elements that will be used in the study of modern internal auditing and be able to define as 7 important models, including 1) Modernization 2) Auditing based on risk assessment 3) Participatory auditing 4) Proactive auditing 5) Auditing of a target 6) A integrating internal auditing knowledge and 7) implementing good internal audits.


Download data is not yet available.

Author Biographies

พรชัย วีระนันทาเวทย์, คณะบัญชี มหาวิทยาลัยศรีปทุม

School of Accountancy, Sripatum University

สุรีย์ โบษกรนัฏ, คณะบัญชี มหาวิทยาลัยศรีปทุม

คณะบัญชี มหาวิทยาลัยศรีปทุม


จันทนา สาขากร นิพันธ์ เห็นโชคชัยชนะ และศิลปพร ศรีจั่นเพชร. (2557). การควบคุมภายในและการตรวจสอบภายใน. กรุงเทพฯ: คณะพาณิชยศาสตร์และการบัญชี มหาวิทยาลัยธรรมศาสตร์.
นภดล ร่มโพธิ์. (2554). การวัดผลการปฏิบัติงานองค์กร. กรุงเทพฯ: สำนักพิมพ์มหาวิทยาลัยธรรมศาสตร์.
พิริยาภรณ์ อันทอง และศุภกร เอกชัยไพบูลย์. (2559). Checklist พิชิตธุรกิจยั่งยืน ฉบับ SME. กรุงเทพฯ: ศูนย์รับผิดชอบต่อสังคม ตลาดหลักทรัพย์แห่งประเทศไทย.
อุษณา ภัทรมนตรี. (2555). การตรวจสอบภายในสมัยใหม่ แนวคิดและกรณีศึกษา. กรุงเทพฯ: ภาควิชาบัญชี คณะบริหารธุรกิจ มหาวิทยาลัยเกษตรศาสตร์.
Angelova, B. & Koleva, B. (2015). The Role of Internal Audit in Rink Management System of the Companies. Economic Development/Ekonomiski Razvoj, 17(3), 1-10.
Appelbaum, D., Kogan, A. & Vasarhelyi, M. A. (2017). Big Data and Analytics in the Modern Audit Engagement: Research Needs. Auditing: A Journal of Practice & Theory, 36(4), 1-27.
Baker, L. L. (2016). Integrating Key Risk and Performance Indicators. Internal Auditor, 73(3), 23-27.
Boris, T. (2015). The Influence of the Audit Committee on the Internal Audit Operations in the system of Corporate Governance, Evidence from Croatia. Economic research, Ekonomska istraživanja, 28(1), 187-203.
Breda, S. (2011). Commercial and Professional Audit Goals: Inculcation of Audit Seniors. International Journal of auditing, 1(1), 316-332.
Cecilia, L. K. (2014). The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance. Research Journal of Finance and Accounting, 5(12), 81-87.
Claus, H., Lars B. L. & Seehausen, J. (2012). Establishing Proactive Auditor Responsibilities in Relation to Fraud: the Role of the Courts and Professional Bodies in Denmark. International Journal of Auditing, 16(1), 79-97.
Coetzee, P. & Lubbe, D. (2014). Improving the Efficiency and Effectiveness of Risk-Based Internal Audit Engagements. International Journal of Auditing, 18(2), 115-125.
Dascălu, E. D. & Nasta, L. (2015). Managerial Accountability – A Key Factor in the Implementation of Internal Control Systems. Ovidius University Annals, Series Economic Sciences, 15(2), 229-235.
Dumitrescu, P. A. & Calota, G. (2014). The Importance of Internal Audit in Optimizing Management Processes. Internal Auditing & Risk Management, 9(4), 11-20.
Fortvingler, J. & Szívós, L. (2016). Different Approaches to Fraud Risk Assessment and Their Implications on Audit Planning. Periodica Polytechnica: Social & Management Sciences, 24(2), 102-112.
Fukukawa, H. & Mock, T. J. (2015). Audit Risk Assessments Using Belief Versus Probability.
Acta universitatis danubius: oeconomica, 11(3), 114-125.
Hoy, Z. & Foley, A. (2015). A Structured Approach to Integrating Audits to Create Organizational Efficiencies: Iso 9001 and ISO 27001 Audits. Total Quality Management & Business Excellence, 26(5/6), 690-702.
Lupu, B. M., Neagu, M. L. & Minea, V. (2013). Internal Audit, Risk Detection Tool for Contemporary Arises. Internal Auditing & Risk Management, 8(2), 149-158.
Ma’ayan, Y. & CarmeliInternal, A. (2016). Audits as A Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units. Journal of Business Ethics, 137(2), 347-363.
Marin, N. P., Silvia, M. P. & Maria, D. G. (2017). The Internal Control Management Development Strategy in Romania. Retrieved April 2, 2019 from
Munteanu, C. C. (2015). Audit Risk Assessment in the Light of Current European Regulations. Acta Universitatis Danubius: Oeconomica, 11(3), 114-125.
Poister, T. H. (2010). The Future of Strategic Planning in the Public Sector: Linking Strategic Management and Performance. Public Administration Review, 1(70), 246-254.
Takan, C. (2015). Proactive Internal Audit Strategy and Firm Performance: A Conceptual Framework. Proceedings of the Academy of Accounting and Financial Studies, 20(2), 81-161.
Theodore, J. M., Rajendra P. S. & Arnold, M. W. (2017). Fraud Risk Assessment Using the Fraud Risk Model as A Decision Aid. Journal of Emerging Technologies in Accounting, 14(1), 37-56.
Tušek, B. & Pokrovac, I. (2012). Independence as A Precondition of an Effective Internal Audit Activity. Proceedings of International Conference of the Faculty of Economics Sarajevo (ICES), 114-125.
Original Article