Assessing the internal auditors' readiness for digital transformation
Issued Date
2022-01-01
Resource Type
ISSN
10974954
eISSN
17451329
Scopus ID
2-s2.0-85144424106
Journal Title
Global Business and Economics Review
Volume
28
Issue
1
Start Page
1
End Page
21
Rights Holder(s)
SCOPUS
Bibliographic Citation
Global Business and Economics Review Vol.28 No.1 (2022) , 1-21
Suggested Citation
Saengsith N., Suntraruk P. Assessing the internal auditors' readiness for digital transformation. Global Business and Economics Review Vol.28 No.1 (2022) , 1-21. 21. doi:10.1504/gber.2023.127552 Retrieved from: https://repository.li.mahidol.ac.th/handle/123456789/83989
Title
Assessing the internal auditors' readiness for digital transformation
Author(s)
Author's Affiliation
Other Contributor(s)
Abstract
The purpose of this study is to investigate the factors that affect the internal auditors' readiness for ongoing digital transformation. The questionnaire was designed and distributed to a total of 350 internal auditors who are the member of the Institute of Internal Auditors of Thailand (IIAT). Using multiple regression analysis, the findings indicate that factors relating to know-how including IT-based knowledge, cognition, and competency positively influence the internal auditors' readiness for digital transformation. A positive attitude and a willingness to accept change on the part of internal auditors are also essential factors affecting their readiness. Moreover, support from organisations, including professional organisations, are key factors creating a positive working environment to drive the competency of the internal auditors to adapt themselves to cope with the advancement of technology.